Fair Value Made Clear

BY PHILIP G. NIZZA

The article “ Refining Fair Value Measurement ” by Paul B.W. Miller and Paul R. Bahnson (Nov. 07, page 30), was great. It is refreshing to read understandable accounting literature that grasps the essence of the issue and provides the appropriate amount of historical perspective. Keep up the nice work.

Phillip G. Nizza, CPA, MBA
Yonkers, N.Y.

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