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What external factor potentially effect change in fair value

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Reference no: EM132954791

Problem 1: Factors that should be considered when a company is considering the use of fair value, rather than historical cost. What are the importance of the elements of the fair value hierarchy presented by Campbell, Owens-Jackson, and Robinson. What market should be identified as the primary market of the asset or liability? What external factors could potentially effect changes in fair value?

Reference no: EM132954791

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