Recent pronouncements of the FASB indicate that the FASB is moving away from historical cost accounting toward the use of current, or fair value. In your
debate on this issue, support your position with references to the conceptual framework and to concepts of capital maintenance where appropriate. My team
must Present arguments that current value is more relevant than historical cost.
Must also reference Richard G. Schroeder; Myrtle W. Clark; Jack M. Cathey. Financial Accounting Theory and Analysis: Text and Cases, 13th Edition.
And add other references as well.
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