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Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP).
Financial Accounting Standards Board (FASB) Statement of Financial Accounting Concepts No.
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For those items, the existence of published price quotations in an active market is the best evidence of fair value.
The measurement of fair value for other assets or liabilities may be more complex.The current version of the auditing standards can be found here.