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Where within ASC 820-10 (Fair Value Measurement) would a researcher find most of the critical discussion about how to measure fair value, including the definition

Where within ASC 820-10 (Fair Value Measurement) would a researcher find most of the critical discussion about how to measure fair value, including the definition of fair value, discussion of valuation techniques, and guidance on valuation inputs?

A.

Section 15, Scope

B.

Section 30, Initial Measurement

C.

Section 35, Subsequent Measurement

D.

Section 50, Disclosure

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