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Business Combinations with SFAS 141 R, 157, and 160: A Guide to Financial Reporting by Steven D. Hyden, Michael J. Mard, Edward W. Trott (Paperback, 2009)

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About the Authors. Steven D. Hyden, CPA/ABV, ASA. Edward W. Trott. Philosophy of Fair Value. Fair Value Philosophy. Convergence with IFRS. Use of Valuation Specialists by Accountants and Auditors.