Fair value measurement : practical guidance and implementation

✍ Scribed by Mark L. Zyla

Publisher: Wiley
Year: 2013
Tongue: English
Leaves: 592
Series: Wiley corporate F & A
Edition: 2
Category: Library

No coin nor oath required. For personal study only.

✦ Synopsis

"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 �Read more...

Abstract: "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

✦ Table of Contents

Content: The history and evolution of fair value accounting --
Fair value measurement standards and concepts --
Business combinations --
The nature of goodwill and intangible assets.

✦ Subjects

Fair value -- Accounting -- Standards. Fair value -- United States. BUSINESS & ECONOMICS -- Accounting -- Financial.

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