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Fair Value Accounting

CONTENTS 1. INTRODUCTION..............................................................................................................................52. BACKGROUND................................................................................................................................53. THE FAIR VALUE MODEL...............................................................................................................83.1 DEFINITION ...............................................................................................................................83.2 ARGUMENTS IN FAVOUR OF FULL FAIR VALUE ...................................................................93.3 CRITICISMS OF THE FAIR VALUE MODEL............................................................................103.3.1 Relevance of fair value for banks' accounting practices ..............................................113.3.2 Reliability of fair value......


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Approximate Word Count: 7734
Approximate Pages: 31 (250 words per double-spaced page)

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