How does historical cost differ from fair value? Accounting homework help

Minimum 120 words, Ref not counted. 

0% plagiarism, 0% grammar, No Indian Ref.

1. How does historical cost differ from fair value?  Why do businesses favor the use of fair value accounting?  What are your thoughts?

2. The US Sentencing Commission allows prosecutors to determine appropriate penalties by assessing the quality of an organization’s compliance program.  What do the sentencing guidelines state with respect to ethics programs?  Are Federal judges required to follow these guidelines?

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