Описание: This book presents essential procedures for the measurement and reporting of fair value in Financial statements. Trusted specialists Michael Mard, James
Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply
with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144,
Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements.This important guide: explains the new valuation aspects now required by
SFAS No.
157; presents the new definition of fair value and certain empirical research; distinguishes fair value from
air market value; provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157; includes a detailed case study that tests the
impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos.142 and 144; cross-references and reconciles the valuation
industry's reporting standards among all of the valuation organizations; includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint presentation format;
and includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program.
Автор: Dunn, John Название: Financial reporting and analysis ISBN: 047069503X ISBN-13(EAN): 9780470695036 Издательство: Wiley Рейтинг: Цена: 8077.00 р. Наличие на складе: Поставка под заказ.
Описание: Financial reporting provides an overview of a business` profitability and financial condition in both short and long term. A hot topic in the current market climate. Financial Reporting and Regulation explains the meaning behind the rules of financial reporting, as opposed to just the implementation of these rules.
Описание: With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. "Wiley IFRS
2009" provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. "The Wiley IFRS 2009 Book
and CD-ROM" set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations.
In addition, it is an indispensable guide to IFRS
compliance. This is every CPA s one-stop resource for understanding current International Financial Reporting Standards.
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