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Fair value measurement : practical guidance and implementation /
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 guide...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc.,
[2020]
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| Edición: | Third edition. |
| Colección: | Wiley corporate F & A series.
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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. |
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| Descripción Física: | 1 online resource (xix, 492 pages) : illustrations (some color) |
| Bibliografía: | Includes bibliographical references and index. |
| ISBN: | 9781119448723 1119348919 9781119348917 1119448727 9781119349815 1119349818 |