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Published by: Harvard Business Publishing
Originally published in: 2017
Version: 15 June 2017

Abstract

Core curriculum readings in financial accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help readers master complex concepts.The objective of this reading is to enhance understanding of the concept of fair value as used in accounting. It is not intended to expand knowledge of specific accounting applications of fair value at the transaction level. This Reading includes an Interactive Illustration: 'Fair Value of an Asset.'

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Abstract

Core curriculum readings in financial accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help readers master complex concepts.The objective of this reading is to enhance understanding of the concept of fair value as used in accounting. It is not intended to expand knowledge of specific accounting applications of fair value at the transaction level. This Reading includes an Interactive Illustration: 'Fair Value of an Asset.'

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