Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Amortization
Languages : en
Pages : 140
Book Description
An Analysis of Issues Related to Accounting for the Impairment of Long-lived Assets and Identifiable Intangibles
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Amortization
Languages : en
Pages : 140
Book Description
Accounting for the Impairment of Long-lived Assets
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 64
Book Description
An Analysis of Issues Related to Present Value-based Measurements in Accounting
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Current value accounting
Languages : en
Pages : 164
Book Description
Quarterly Journal of Business and Economics
Author: Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities
Author: AICPAPublisher: John Wiley & Sons
ISBN: 1937352781
Category : Business & Economics
Languages : en
Pages : 208
Book Description
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Original Pronouncements
Author: Publisher:
ISBN: 9780555118849
Category : Business & Economics
Languages : en
Pages : 1140
Book Description
Valuation for Financial Reporting
Author: Michael J. MardPublisher: John Wiley & Sons
ISBN: 0470173998
Category : Business & Economics
Languages : en
Pages : 237
Book Description
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
SEC Docket
Author: United States. Securities and Exchange CommissionPublisher:
ISBN:
Category : Securities
Languages : en
Pages : 2340
Book Description
The Analysis and Use of Financial Statements
Author: Gerald I. WhitePublisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786
Book Description
Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Wiley Practitioner's Guide to GAAS 2013
Author: Joanne M. FloodPublisher: John Wiley & Sons
ISBN: 1118421450
Category : Study Aids
Languages : en
Pages : 1560
Book Description
The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.