The Fair Value Option for Financial Assets and Financial Liabilities PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Fair Value Option for Financial Assets and Financial Liabilities PDF full book. Access full book title The Fair Value Option for Financial Assets and Financial Liabilities by Financial Accounting Standards Board. Download full books in PDF and EPUB format.
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 68
Get Book Here
Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 68
Get Book Here
Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Get Book Here
Book Description
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Get Book Here
Book Description
Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 22
Get Book Here
Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 0
Get Book Here
Book Description
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306638
Category : Business & Economics
Languages : en
Pages : 619
Get Book Here
Book Description
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
Author: Gilad Livne
Publisher: Routledge
ISBN: 1317221311
Category : Business & Economics
Languages : en
Pages : 757
Get Book Here
Book Description
The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 38
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 74
Get Book Here
Book Description
Author:
Publisher:
ISBN: 9781911040927
Category :
Languages : en
Pages : 147
Get Book Here
Book Description
