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Keywords: Historical cost accounting
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Journal Articles
Fair value accounting and untraceable financial crime
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (3): 661–680.
Published: 27 September 2024
... that have been gradually introduced in modified historical cost accounting systems. Findings “Fair value” accounting is formulated in such a manner that it does not provide a means of detecting and penalizing potential criminals. Therefore, owing to the malfunctioning of its normative architecture...
