What is it about?
A review of the literature, FASB concept statement no. 7, and the far are used as vehicles to identify methodologies to value net cash flow and fuzzy cash flow as well as to identify potential COR designations for valuing commercial items.
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This page is a summary of: Valuing Commercial Items: Is A New COR Designation Required?, SSRN Electronic Journal, January 2020, Elsevier,
DOI: 10.2139/ssrn.3601888.
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