Assertion: fair value accounting | /r/ObjectUse | used in 19th and early 20th centuries
Facets:
value: widely
type: DEGREE
Source sentences:
text: Fair value accounting (also called replacement cost accounting or current cost accounting) was widely used in the 19th and early 20th centuries, but historical cost accounting became more widespread after values overstated during the 1920s were reversed during the Great Depression of the 1930s.