Fair value measurement : practical guidance and implementation /
"Fair Value Measurements, Second Edition: Practical Guidance and Implementation" is a hands-on guide for implementing the FASB's Topic 820 (formerly SFAS 157), and provides the latest information about the best practices for measuring fair value in financial reporting. The book includ...
Clasificación: | Libro Electrónico |
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Autor principal: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Hoboken, N.J. :
Wiley,
©2013.
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Edición: | 2nd ed. |
Temas: | |
Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Sumario: | "Fair Value Measurements, Second Edition: Practical Guidance and Implementation" is a hands-on guide for implementing the FASB's Topic 820 (formerly SFAS 157), and provides the latest information about the best practices for measuring fair value in financial reporting. The book includes detailed examples of the cost, market and income approaches for measuring the fair value of certain assets and liabilities. It covers fair value measurements in a business combination, measuring contingent consideration, and how to subsequently test the value of acquired assets for impairment. The book also assists financial statement preparers, valuation specialists and auditors in improving their understanding of measure fair value |
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Descripción Física: | 1 online resource |
Bibliografía: | Includes bibliographical references and index. |
ISBN: | 9781118282793 1118282795 9781118284568 1118284569 9781118283295 1118283295 9781119448723 1119448727 |