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Fair Value Measurement: Illustrative examples

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 32

Book Description

Fair Value Measurement: Illustrative examples

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 32

Book Description

Fair Value Measurements

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

Book Description

Fair Value Accounting

Author: Shlomi Shuv
Publisher:
ISBN: 9781839984198
Category : Business & Economics
Languages : en
Pages : 224

Book Description
A complete handbook for fair value measurement (IFRS & US GAAP). The book combines professional accounting literature, standards and practice into a single well-rounded and user-friendly resource.

Financial Reporting, 4th Edition

Author: Janice Loftus
Publisher: John Wiley & Sons
ISBN: 073039641X
Category :
Languages : en
Pages : 1155

Book Description
The most authoritative financial reporting text for second and third-year courses, Loftus' Financial Reporting is back in a new fourth edition with updates to the Australian Accounting Standards (up to May 2022), making it the most current book on the market. New to this edition is an entire chapter on ethics, a completely reworked sustainability chapter and an expanded integration of New Zealand standards and examples. The new edition encourages students to not only develop a conceptual understanding of the content, but to also apply it in a variety of practical contexts. Supported by a variety of digital resources like interactive worked problems and questions with immediate feedback, Financial Reporting is a textbook designed for an engaging, interactive learning experience.

Financial Reporting, 3rd Edition

Author: Janice Loftus
Publisher: John Wiley & Sons
ISBN: 0730369463
Category : Business & Economics
Languages : en
Pages : 1358

Book Description
The third edition of Loftus’ Financial Reporting has been updated for recent developments in the Australian Accounting Standards, including the release of the new Conceptual Framework. This text is designed to be used across the 2nd and 3rd year financial accounting units. A hallmark feature of the text is that it provides both a conceptual understanding and a practical application of the accounting standards. For students, an understanding of the conceptual basis of accounting and the rationale behind the principles is crucial to the consistent application of standards in a variety of practical contexts. The Financial Reporting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos (from Ernst & Young), interactive worked problems and questions with immediate feedback. Loftus’ unique resource can also form the basis of a blended learning solution for lecturers.

IFRS 2

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

Book Description

IFRS 3: Illustrative examples

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 32

Book Description

Accounting and Valuation Guide

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306638
Category : Business & Economics
Languages : en
Pages : 605

Book Description
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting

Accounting and Valuation Guide

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 194830662X
Category : Business & Economics
Languages : en
Pages : 688

Audit Risk Alert

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306867
Category : Business & Economics
Languages : en
Pages : 64

Book Description
The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2018-09, Codification Improvements FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework–Changes to the Disclosure Requirements for Fair Value Measurement