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The value of information incorporated by fair value measurements into financial statements, as compared to that provided by historical cost accounting, is considered to constitute one of its vital advantages -- such value having attributes of complete and accurate information.However, problems...
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This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the … Exchange (BCBA), are examined. The reported results suggest that mandatory adoption of IFRS in Argentina does not improve the …
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