Summarise Benston$$s main criticisms of fair value accounting in the United States and discuss if they are also applicable to AASB $13/$IFRS $13$ from the following journal article: Benston, G $2008,$The shortcomings of fair value accounting described in SFAS $157,$ Journal of Accounting and Public Policy, vol. $27,$ no$.2,$ March$$April$,$ pp$.101-14$