Towards a Criticism of Fair Value Accounting

  • Milorad Stojilković
  • Published 2011


Fair value accounting has been subject to serious although not numerous criticisms throughout all development stages. The lack of convincing empirical evidence about its inherent weaknesses was a basic argument for rejecting and challenging these criticisms. The world financial crisis that began with the crash of financial markets in the US, in September… (More)


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