They may only be an approximation or estimate of a state of affairs .
The Financial Accounting Standards Board makes it very explicit that accounting measures for price information may not be completely exact or fully accurate , and that they may not be completely verifiable or absolutely authoritative .
Financial Accounting Standards Board may only be an approximation or estimate of a state of affairs .
The Financial Accounting Standards Board makes it very explicit that accounting measures for price information may not be completely exact or fully accurate , and that they may not be completely verifiable or absolutely authoritative .