TY - BOOK AU - Sardone, David. AU - Tyson, T. TI - Upward revaluation of nonfinancial assets: should it be available in U.S. GAAP? SN - 0732-8435 U1 - DPer 657.05 C33 Sept - Dec 2012, v. 82 n. 9 - 12 PY - 2012/// CY - New York: PB - The New York State Society of CPA KW - Finance N1 - The CPA Journal ER -