Response addresses financial instrument measurement challenges, indicating implications for accounting standards.
Responds to issues in the Financial Accounting Standards Board discussion memorandum `Recognition and Measurement of Financial Instruments.' Measurement of unconditional receivables and payables obtained other than in exchange for cash; Measurement based on historical cost and current process; Measurement of assets and liabilities; Financial forward contracts.
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Weygandt et al. (1993) studied this question.
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