He has deplored in particular the shift in accounting standards from a definition of price based on “fundamentals,” i.e. “value,” to “just value” equating with the speculative price (Financial Accounting Standards Board 157).
Reconciliations between the two are typically required as a component of a Purchase price allocation in accordance with the Financial Accounting Standards Board's ("FASB") Statement of Financial Accounting Standards No. 141 “Business Combinations” (“SFAS 141”).
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