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Author : International Accounting Standards Board
Publisher : Unknown
Page : 40 pages
File Size : 53,6 Mb
Release : 2009
Category : Disclosure of information
ISBN : CORNELL:31924110691395
Author : International Accounting Standards Board
Publisher : Unknown
Page : 72 pages
File Size : 55,8 Mb
Release : 2009
Category : Disclosure of information
ISBN : CORNELL:31924110691353
Author : International Accounting Standards Board
Publisher : Unknown
Page : 104 pages
File Size : 40,7 Mb
Release : 2006
Category : Assets (Accounting)
ISBN : CORNELL:31924104963222
Author : International Accounting Standards Board
Publisher : Unknown
Page : 88 pages
File Size : 43,6 Mb
Release : 2005
Category : Accounting
ISBN : CORNELL:31924100612492
Author : International Accounting Standards Board
Publisher : Unknown
Page : 38 pages
File Size : 41,5 Mb
Release : 2004
Category : Accounting
ISBN : CORNELL:31924099138012
Author : Peter Walton
Publisher : Routledge
Page : 418 pages
File Size : 40,9 Mb
Release : 2012-08-21
Category : Business & Economics
ISBN : 9781136713095
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author : Mark L. Zyla
Publisher : John Wiley & Sons
Page : 427 pages
File Size : 52,9 Mb
Release : 2012-10-23
Category : Business & Economics
ISBN : 9781118282793
FAIR VALUE MEASUREMENT Practical Guidance and Implementation "Writing Fair Value Measurement was a monumental task fraught with controversy not only in the U.S., but also abroad. Having coauthored a book with Mark as well as written one myself, I was even more impressed that Mark was able to navigate these fair value minefields and produce a work that will be a tremendous help to accountants and non-accountants alike. If you are looking for a 'one-stop' book on fair value measurement, this is it!" Neil J. Beaton, CPA/ABV, CFA, ASA, Managing Director, Valuation Services, Alvarez & Marsal "In recent years, the FASB and the IASB have added many requirements for various assets and liabilities to be measured at fair value. In this book, Zyla clearly describes how to implement fair value measurement and how investors and creditors should interpret it. The crisp writing and illuminating analysis will help readers to grasp the essence of fair value accounting and to apply it wisely." J. Edward Ketz, Associate Professor of Accounting, Pennsylvania State University "The focus of the book is on fair value measurement based on level 3 inputs. This is a critical area of valuations for financial reporting due to a false comfort given by routine application of evaluating models and assumptions without real possibilities of calibration. Mark Zyla offers an extraordinary help in understanding the reliability of the inputs and the outputs of the different methodologies and the inherent biases in each of them. The book is a precious support for better valuation both in U.S. GAAP and in IFRS fair value reporting." Mauro Bini, Full Professor of Corporate Finance, Bocconi University; Chairman, Management Board OIV (Organismo Italiano di Valutazione) Essential guidance on the fair value measurement process Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, Fair Value Measurement: Practical Guidance and Implementation, Second Edition brings you up to speed on what fair value really means.
Author : International Accounting Standards Board
Publisher : Unknown
Page : 32 pages
File Size : 51,6 Mb
Release : 2004
Category : Assets (Accounting)
ISBN : CORNELL:31924098332475
Author : International Accounting Standards Board
Publisher : Unknown
Page : 56 pages
File Size : 52,6 Mb
Release : 2004
Category : Accounting
ISBN : CORNELL:31924098370921
Author : International Accounting Standards Board
Publisher : Unknown
Page : 32 pages
File Size : 43,7 Mb
Release : 2009
Category : Disclosure of information
ISBN : CORNELL:31924110691403
Author : International Accounting Standards Board
Publisher : Unknown
Page : 102 pages
File Size : 48,6 Mb
Release : 2010
Category : Accounting
ISBN : 1907026908
Author : International Accounting Standards Committee
Publisher : Unknown
Page : 96 pages
File Size : 55,6 Mb
Release : 1998
Category : Accounting
ISBN : CORNELL:31924085208159
Author : Mark L. Zyla
Publisher : John Wiley & Sons
Page : 410 pages
File Size : 52,7 Mb
Release : 2009-12-04
Category : Business & Economics
ISBN : 9780470588772
A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
Author : Carien van Mourik,Peter Walton
Publisher : Routledge
Page : 495 pages
File Size : 40,9 Mb
Release : 2013-10-01
Category : Business & Economics
ISBN : 9781136243493
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Author : Francesco Bellandi
Publisher : John Wiley & Sons
Page : 847 pages
File Size : 50,8 Mb
Release : 2012-05-03
Category : Business & Economics
ISBN : 9781119960348
An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.