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Financial Accounting Reading: Fair Value Measurement in Accounting

By: David F. Hawkins
  • Format:Print
  • | Language:English
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Abstract

The objective of this reading is to enhance student understanding of the concept of fair value as used in accounting. It is not intended to expand a student's knowledge of specific accounting applications of fair value at the transaction level. This Reading includes an Interactive Illustration: "Fair Value of an Asset."

Keywords

Accounting; Fair Value Accounting

Citation

Hawkins, David F. "Financial Accounting Reading: Fair Value Measurement in Accounting." Core Curriculum Readings Series. Harvard Business Publishing 5083, 2017.

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