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| Author | : Financial Accounting Standards Board |
| Publisher | : |
| Total Pages | : 164 |
| Release | : 1990 |
| Genre | : Current value accounting |
| ISBN | : |
| Author | : Financial Accounting Standards Board |
| Publisher | : |
| Total Pages | : |
| Release | : 1990 |
| Genre | : Accounting and price fluctions |
| ISBN | : |
| Author | : Wayne S. Upton |
| Publisher | : |
| Total Pages | : 166 |
| Release | : 1996 |
| Genre | : Cost accounting |
| ISBN | : |
This Special report describes responses to the December 1990 Discussion memorandum 'Present value-based measurements in accounting' and deliberations that followed.
| Author | : |
| Publisher | : |
| Total Pages | : 133 |
| Release | : 1990 |
| Genre | : Cost accounting |
| ISBN | : |
| Author | : Paul Rosenfield |
| Publisher | : Routledge |
| Total Pages | : 587 |
| Release | : 2006-04-18 |
| Genre | : Business & Economics |
| ISBN | : 1135990107 |
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
| Author | : Financial Accounting Standards Board |
| Publisher | : |
| Total Pages | : |
| Release | : 1990 |
| Genre | : Finance, Public |
| ISBN | : |
| Author | : Michael J. Mard |
| Publisher | : John Wiley & Sons |
| Total Pages | : 307 |
| Release | : 2010-11-23 |
| Genre | : Business & Economics |
| ISBN | : 0470534893 |
Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances Specific guidance for determining fair value in a business combination Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.
| Author | : Michael J. Mard |
| Publisher | : John Wiley & Sons |
| Total Pages | : 237 |
| Release | : 2007-10-19 |
| Genre | : Business & Economics |
| ISBN | : 0470173998 |
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 | : McKinsey & Company Inc. |
| Publisher | : John Wiley & Sons |
| Total Pages | : 890 |
| Release | : 2015-07-27 |
| Genre | : Business & Economics |
| ISBN | : 1118874277 |
McKINSEY'S TRUSTED GUIDE TO TEACHING CORPORATE VALUATION, NOW IN ITS 25TH YEAR Valuation, University Edition, Sixth Edition, is filled with the expert guidance from McKinsey & Company that students and professors have come to rely on. New to the fully revised and updated Sixth Edition: New case studies that clearly illustrate how vital valuation techniques and principles are applied in real-world situations Expanded content on advanced valuation techniques New content on the strategic advantages of value-based management that reflect the economic events of the past decade For twenty-five years Valuation has remained true to its core principles and offers a step-by-step approach to valuation, including: Analyzing historical performance Forecasting performance Estimating the cost of capital with practical tips Interpreting the results of a valuation in light of a company's competitive situation Linking a company's valuation multiples to the core drivers of its performance The University Edition contains End-of-Chapter Review Questions, helping students master key concepts from each chapter. Wiley also offers an Online Instructor's Manual with a full suite of learning resources for professors and students. www.wileyvaluation.com
| Author | : John H. Bradshaw |
| Publisher | : |
| Total Pages | : 24 |
| Release | : 2008 |
| Genre | : |
| ISBN | : |
In recent years, the leading standard setters for financial reporting have shown an increasing preference for fair value measurement. However, present value is often the only acceptable method of estimating fair value and therefore the actual result of the swing to fair value is likely to be increased use of present value in financial reporting. This paper addresses the issue of interpretation of a change in present value between successive reporting dates and shows that the change can be analyzed by use of the familiar variance analysis framework widely used in management accounting.
