Téléchargez le livre : Fair Value Measurement

Fair Value Measurement

Practical Guidance and Implementation de

Éditeur :

Wiley


Collection :

Wiley Corporate F&A

Paru le : 2019-12-24

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Description

Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices
Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS.
Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up-to-date resource for preparers, auditors, and valuation specialists. Adopt the best practices for implementing the FASB's Topic 820 Learn the latest reporting requirements for fair value measurements Understand accounting alternatives for business combinations Examine the details of MPAP in Europe and Asia
Applying fair value measurements to financial statements requires a move away from rules-based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.
Pages
512 pages
Collection
Wiley Corporate F&A
Parution
2019-12-24
Marque
Wiley
EAN papier
9781119191230
EAN PDF
9781119348917
Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
512
Taille du fichier
5827 Ko
Prix
85,67 €
EAN EPUB
9781119349815
Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
512
Taille du fichier
2806 Ko
Prix
85,67 €

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