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Fair value in accounting : from theory to practice /
"FAIR VALUE IN ACCOUNTING: FROM THEORY TO PRACTICE is a Complete Handbook for Fair Value Measurement (IFRS & US GAAP). The book combines professional accounting literature, standards and practice into a single well-rounded and user-friendly resource"--
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York, NY :
Anthem Press,
2022.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
| 005 | 20231005004200.0 | ||
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| 008 | 220508s2022 nyu ob 000 0 eng d | ||
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| 020 | |a 9781839984211 |q (electronic book) | ||
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| 020 | |a 1839984201 |q (electronic book) | ||
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| 029 | 1 | |a UKMGB |b 020497416 | |
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| 082 | 0 | 4 | |a 657/.7 |2 23/eng/20220107 |
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| 100 | 1 | |a Shuv, Shlomi, |e author. | |
| 245 | 1 | 0 | |a Fair value in accounting : |b from theory to practice / |c Shlomi Shuv, Yevgeni Ostrovsky. |
| 264 | 1 | |a New York, NY : |b Anthem Press, |c 2022. | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 520 | |a "FAIR VALUE IN ACCOUNTING: FROM THEORY TO PRACTICE is a Complete Handbook for Fair Value Measurement (IFRS & US GAAP). The book combines professional accounting literature, standards and practice into a single well-rounded and user-friendly resource"-- |c Provided by publisher | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a <P>Preface; Chapter 1: Background; 1. Overview; 2. Use of Fair Value in IFRSs Compared to US GAAP; 3. Key Principles; 4. Differences between IFRS 13 and ASC Topic 820; Chapter 2: Definition and Scope of Fair Value; 1. Definition of Fair Value and the Fair Value Measurement Approach; 2. Items within the Scope of the Standards; Chapter 3: Identifying the Asset or Liability to Be Measured;1. Overview; 2. Characteristics of an Asset or Liability versus Characteristics of the Entity Holding the Asset; 3. The Unit of Account of the Asset or Liability; Chapter 4 Determining the Market in Which the Transaction Will Take Place; Chapter 5 Identifying Market Participants; Chapter 6 Defining the Transaction Price; 1. Exit Price; 2. Transaction Costs; 3. Transfer Tax and Other Transaction Costs Relating to Investment Property (IFRS Only); 4. Transport Costs; Chapter 7 Definition of an Orderly Transaction; 1. Guiding Principle; 2. Identifying Transactions That Are Not Orderly; 3. Measuring Fair Value When the Volume or Level of Trading Activity for an Asset or a Liability Has Significantly Decreased; Chapter 8 Fair Value at Initial Recognition; 1. Does the Transaction Price Represent the Fair Value?; 2. The Manner of Recognizing the Difference between Fair Value and Cost at Initial Recognition; Chapter 9 Application to Nonfinancial Assets; 1. Overview; 2. The Highest and Best Use Premise; 3. Valuation Premise for Nonfinancial Assets; Chapter 10: Measuring Fair Value of Liabilities and Equity Instruments; 1. Guiding Principle; 2. "Transfer" versus "Settlement"; 3. Liabilities and Equity Instruments Held by Other Parties as Assets; 4. The Measured Item Is Not Held by Other Parties as Assets; 5. Non- Performance Risk; 6. Restriction on the Transfer of a Liability or Equity Instrument; 7. Financial Liability with a Demand Feature (IFRS Only); Chapter 11: Application to Financial Instruments with Netting Positions; 1. Overview; 2. Relevant Definitions; 3. Scope of the Exception; 4. Qualifying Off setting in Respect of Market Risk Exposure; 5. Qualifying Off setting in Respect of the Credit Risk of the Reporting Entity and the Counterparty; 6. The Relationship between the Measurement of the Fair Value of a Net Position and Its Presentation in the Statement of Financial Position; 7. Allocation of the Portfolio-Level Adjustments to Individual Instruments; Chapter 12 Valuation Techniques; 1. Overview; 2. Considerations in Selecting a Valuation Technique; 3. Principal Approaches of Valuation Techniques; 4. Using Multiple Valuation Techniques; 5. Calibration of Valuation Techniques; 6. Changing the Valuation Techniques; 7. Adjusting Inputs Used in the Valuation or Adjusting the Valuation Techniques Themselves; 8. Selecting the Inputs Used in the Valuation Technique and the Fair Value Hierarchy; Chapter 13: Disclosure Provisions; 1. Overview; 2. The Scope of the Disclosure Requirements; 3. The Objective of the Disclosure; 4. Recurring and Nonrecurring Fair Value Measurements; 5. Determining Appropriate Classes of Assets and Liabilities; 6. Summary of Disclosure Requirements; 7. Disclosure Requirements for Assets and Liabilities Measured at Fair Value; 8. The Meaning of the Term "End of the Reporting Period"; 9. Policy Regarding Transfers between Levels within the Fair Value Hierarchy; 10. Disclosure Provisions That Apply to Fair Value Used Only for the Notes to the Financial Statements; 11. Other Required Disclosures; 12. Disclosure Examples; 13. Disclosures for Investments Subject to the NAV Practical Expedient (US GAAP Only)</p> | |
| 590 | |a JSTOR |b Books at JSTOR Demand Driven Acquisitions (DDA) | ||
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| 650 | 0 | |a Fair value |x Accounting. | |
| 650 | 7 | |a Fair value |x Accounting. |2 fast |0 (OCoLC)fst00919864 | |
| 700 | 1 | |a Ostrovsky, Yevgeni, |e author. | |
| 776 | 0 | 8 | |i Print version: |z 9781839984211 |
| 776 | 0 | 8 | |i Print version: |z 9781839984198 |z 1839984198 |w (DLC) 2022000090 |w (OCoLC)1291347063 |
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