Fair value measurement practical guidance and implementation
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 Commissio...
| Otros Autores: | |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley
[2020]
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| Edición: | Third edition |
| Colección: | Wiley Corporate F&A
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630715306719 |
Tabla de Contenidos:
- The history and evolution of fair value accounting
- Fair value measurement standards and concepts
- Business combinations
- The nature of goodwill and intangible assets
- Impairment
- The cost approach
- The market approach
- The income approach
- Advanced valuation methods for measuring the fair value of intangible assets
- Measuring the remaining useful life of intangible assets in financial reporting
- Fair value measurement for alternative investments
- Contingent consideration
- Auditing fair value measurement
- Fair value measurement case study.
