| http://www.w3.org/ns/prov#value | - Asked if he thought issuers should provide fair-value accounting across the entire balance sheet, he said: ???I don???t think we should be rushing toward universal fair value for non-financial instruments.??? But fair value is particularly apt for such items as assets held for sale and contingent liabilities, he said, noting about the latter that ???most contingent items are financial instruments
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