Accounting Research and write a Memo for "Fair Value measurement”

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Do research for an accounting issue to measure the Fair Value of a company's assets and write a Memo based on FASB codification. Please quote FASB codifications in your Memo to support your discussion for each issue. The memo needs a background, Issues, analyses, and conclusion. Please do not use other sources such as IFRS codification. The memo should be at least three pages depending on your research and single space.

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