TY - BOOK AU - Chung, Sung Gon. AU - Lee, C. AU - Mitra, S. TI - Fair value accounting and reliability: the problem with level 3 estimates SN - 0732-8435 U1 - DPer 657.05 C33 Apr - Sept 2016, v86 n4-9 PY - 2016/// CY - New York: PB - The New York State Society of CPA KW - Accounting N1 - The CPA Journal ER -