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Fair Value Accounting for Financial Instruments: An Historical Perspective
Authors:Ji?í Strouhal  Carmen Giorgiana Bonaci  Dumitru Matis
Institution:(1) Department of Financial Accounting and Auditing, University of Economics Prague, W. Churchill Square 4, 130 67 Prague 3, Czech Republic;(2) Department of Accounting, Babes Bolyai University Cluj Napoca, Th. Mihali Street, Cluj Napoca, Romania
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