In that respect, some participants felt that FASB is marching toward a fair value path and cautioned that the fair value reporting model is not always good and needs to be used only where it really makes sense.
While the fair value reporting model is not always good, it is good most of the time.
mnli hypothesis: While the fair value reporting model is not always good, it is good most of the time. premise: In that respect, some participants felt that FASB is marching toward a fair value path and cautioned that the fair value reporting model is not always good and needs to be used only where it really makes sense.