Fair Value Measurement and the Use of Present Value Techniques

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Willamette Insights
August 1, 2005
Trey Stevens

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Summary

In February 2000, the Financial Accounting Standards Board (FASB) issued FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements. Since that time, the FASB has referred to Concepts Statement No. 7 in pro ...
Fair Value Measurement and the Use of Present Value Techniques
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