Toward a Contract Basis of Valuation in Accounting
| Author | : Elaine T. Chen |
| Publisher | : |
| Total Pages | : 20 |
| Release | : 1979 |
| Genre | : Fair value |
| ISBN | : |
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Toward A Contract Basis Of Valuation In Accounting 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 Toward A Contract Basis Of Valuation In Accounting PDF full book. Access full book title Toward A Contract Basis Of Valuation In Accounting.
Accounting Theory
| Author | : Harry I. Wolk |
| Publisher | : SAGE |
| Total Pages | : 809 |
| Release | : 2012-08-20 |
| Genre | : Business & Economics |
| ISBN | : 1412991692 |
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An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
A Contract Perspective on Accounting Valuation
| Author | : John S. Hughes |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 1984 |
| Genre | : |
| ISBN | : |
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Standards of Value
| Author | : Jay E. Fishman |
| Publisher | : John Wiley & Sons |
| Total Pages | : 496 |
| Release | : 2013-03-28 |
| Genre | : Business & Economics |
| ISBN | : 1118225406 |
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Expert direction on interpretation and application of standardsof value Written by Jay Fishman, Shannon Pratt, and WilliamMorrison—three renowned valuationpractitioners—Standards of Value, Second Editiondiscusses the interaction between valuation theory and its judicialand regulatory application. This insightful book addressesstandards of value (SOV) as applied in four distinct contexts:estate and gift taxation; shareholder dissent and oppression;divorce; and financial reporting. Here, you will discover some ofthe intricacies of performing services in these venues. Features new case law in topics including personal good willand estate and gift tax, and updated to cover the new standardsissued since the first edition Includes an updated compendium discussing the standards ofvalue by state, new case law covering divorce, personal goodwill,and estate and gift tax, and coverage of newly issues financialstandards Shows how the Standard of Value sets the appraisal process inmotion and includes the combination of a review of court cases withthe valuator's perspective Addresses the codification of GAAP and updates SOV inindividual states Get Standards of Value, Second Edition and discover theunderlying intricacies involved in determining "value."
The Routledge Companion to Fair Value in Accounting
| Author | : Gilad Livne |
| Publisher | : Routledge |
| Total Pages | : 757 |
| Release | : 2018-06-13 |
| Genre | : Business & Economics |
| ISBN | : 1317221311 |
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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.
Valuation for Financial Reporting
| Author | : Michael J. Mard |
| Publisher | : John Wiley & Sons |
| Total Pages | : 237 |
| Release | : 2007-10-19 |
| Genre | : Business & Economics |
| ISBN | : 0470173998 |
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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
Fair Value Measurement
| Author | : Mark L. Zyla |
| Publisher | : John Wiley & Sons |
| Total Pages | : 512 |
| Release | : 2019-12-24 |
| Genre | : Business & Economics |
| ISBN | : 1119348919 |
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Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS. Ancillary materials including end-of-chapter questions and answers, PowerPoint slides, and a test bank help you quickly grasp the concepts presented, making this book ideal for both classroom and practitioner use. Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up-to-date resource for preparers, auditors, and valuation specialists. Adopt the best practices for implementing the FASB's Topic 820 Learn the latest reporting requirements for fair value measurements Understand accounting alternatives for business combinations Examine the details of MPAP in Europe and Asia Applying fair value measurements to financial statements requires a move away from rules-based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.
Valuation for Financial Reporting
| Author | : Mark Edwards |
| Publisher | : Wiley |
| Total Pages | : 0 |
| Release | : 2025-12-23 |
| Genre | : Business & Economics |
| ISBN | : 9781118797402 |
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Practical guidance toward FASB ASC compliance, with expert interpretation and helpful tools Valuation for Financial Reporting provides clear guidance toward transactions and fair value, in full alignment with the latest Financial Accounting Standards Board Accounting Standards Codification. Written by recognized valuation authorities, this useful guide provides preparers, auditors, and investors with detailed coverage of the latest accounting requirements, complete with interpretations and application advice. This updated fourth edition includes new information on fair value elements for early stage entities and financial instruments, and the companion website provides worksheets, flowcharts, checklists, and valuation models that help ease implementation. Readers will find complete information, clear explanation, and easy navigation, making this book suitable for both quick reference and deep study. Valuation practitioners need to understand and interpret accounting requirements on valuation for financial reporting for business combinations, early stage entities, and financial instruments, and apply these requirements according to specific facts and circumstances. Valuation for Financial Reporting presents complete guidance toward FASB ASC application, with clear interpretations and expert insight. Review different methodologies for identifying and valuing intangible assets Examine the valuation aspects of new financial reporting requirements Learn which requirements apply to specific situations Find direct interpretations of FASB ASC, including 805, 820, 825, and 350 FASB standards are always evolving, and practitioners must stay up to date. Clear explanations and logical organization make this guide a convenient desk reference, and the tools provided help streamline the often complex valuation process. When used alongside the robust companion website, Valuation for Financial Reporting is a one-stop resource for compliance with the latest valuation standards.
An Analysis of Issues Related to Recognition and Measurement of Financial Instruments
| Author | : Halsey G. Bullen |
| Publisher | : |
| Total Pages | : 296 |
| Release | : 1991 |
| Genre | : Accounting |
| ISBN | : |
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Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)
| Author | : T. Lee |
| Publisher | : Routledge |
| Total Pages | : 312 |
| Release | : 2013-11-26 |
| Genre | : Business & Economics |
| ISBN | : 1317963199 |
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This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.
