An Analysis of Issues Related to Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles PDF Download
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Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Amortization
Languages : en
Pages : 140
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Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Amortization
Languages : en
Pages : 140
Get Book Here
Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 64
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Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Current value accounting
Languages : en
Pages : 164
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Book Description
Author:
Publisher:
ISBN:
Category : Business
Languages : en
Pages : 692
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Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1937352781
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Author:
Publisher:
ISBN: 9780555118849
Category : Business & Economics
Languages : en
Pages : 1140
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Book Description
Author: Michael J. Mard
Publisher: John Wiley & Sons
ISBN: 0470173998
Category : Business & Economics
Languages : en
Pages : 237
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Book Description
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 fair 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 * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 2340
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Book Description
Author: Gerald I. White
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786
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Book Description
Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1118421450
Category : Study Aids
Languages : en
Pages : 1560
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Book Description
The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.
