Fair Value Measurement : Practical Guidance and Implementation.

• Κύριος συγγραφέας: Zyla, Mark L.
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: New York : Wiley, 2012.
• Έκδοση: 2nd ed.
• Σειρά: Wiley corporate F & A.
• Θέματα: Fair value > Accounting > Standards.; Accounts payable.; Auditing, Internal.; Fair value > United States.; Fair value.; Electronic books.
• Περιγραφή τεκμηρίου: Appendix 5A Example of a Qualitative Impairment Analysis- PlanTrust, Inc.
• Φυσική περιγραφή: 1 online resource (592 pages).
• ISBN: 9781119203308; 1119203309
• DOI: 10.1002/9781119203308

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 assis.