Fair Value and Mark- to-Market Accounting – Explore either or both of these accounting topics depending on the findings of your research (are they one in the same, different treatments, or do they hold some other relationship). Discuss the pros and cons and whether you agree or disagree with the treatment(s). To support your opinions, locate at least three different examples of the use of this accounting treatment that made the financial news. Discuss the issues of the use of the treatment and how financial reporting was effected. Explain how financial reporting would have been different under alternative standards or prior GAAP.