Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Current value accounting
Languages : en
Pages : 164
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
Fair Value Measurements
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
The FASB Project on Present Value Based Measurements, an Analysis of Deliberations and Techniques
Author: Wayne S. UptonPublisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 166
Book Description
This Special report describes responses to the December 1990 Discussion memorandum 'Present value-based measurements in accounting' and deliberations that followed.
Value and Profit
Author: Geoffrey WhittingtonPublisher: Cambridge University Press
ISBN: 1108508464
Category : Business & Economics
Languages : en
Pages : 367
Book Description
The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.
Principles of Accounting Volume 2 - Managerial Accounting
Author: Mitchell FranklinPublisher:
ISBN: 9781680922943
Category :
Languages : en
Pages : 746
Book Description
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
An Analysis of Issues Related to Recognition and Measurement of Financial Instruments
Author: Halsey G. BullenPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 296
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
Financial Management for Small Businesses
Author: Steven D. HansonPublisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 384
Book Description
Valuation Approaches and Metrics
Author: Aswath DamodaranPublisher: Now Publishers Inc
ISBN: 1601980140
Category : Business & Economics
Languages : en
Pages : 102
Book Description
Valuation lies at the heart of much of what we do in finance, whether it is the study of market efficiency and questions about corporate governance or the comparison of different investment decision rules in capital budgeting. In this paper, we consider the theory and evidence on valuation approaches. We begin by surveying the literature on discounted cash flow valuation models, ranging from the first mentions of the dividend discount model to value stocks to the use of excess return models in more recent years. In the second part of the paper, we examine relative valuation models and, in particular, the use of multiples and comparables in valuation and evaluate whether relative valuation models yield more or less precise estimates of value than discounted cash flow models. In the final part of the paper, we set the stage for further research in valuation by noting the estimation challenges we face as companies globalize and become exposed to risk in multiple countries.
Author: