Write a 2- to 4-page paper analyzing the impact of fair value measurements on accounting practices. Research the development of fair value accounting rules and guidelines. Consider issues surrounding fair value accounting. Explain the impact of rules and guidelines surrounding fair value measurements on a particular industry (use the industry that you choose for your Discussion question) and how they might influence how a company manages its assets. Finally, analyze the pressures managers and auditors face to report favorably on a company's assets and the ethics at work in their role.