What additional guidance should a researcher consult if the topic requires the use of fair value? What if the topic involves present value? a) Fair value: accounting standards such as IFRS or GAAP; Present value: financial management principles and techniques b) Fair value: financial management principles and techniques; Present value: accounting standards such as IFRS or GAAP c) Fair value: economic principles; Present value: financial management principles and techniques d) Fair value: financial reporting standards; Present value: economic principles
