Download or read book Preliminary Views on Major Issues Related to Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value written by Financial Accounting Standards Board and published by . This book was released on 1999 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preliminary Views Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value written by Financial Accounting Standards Board and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preliminary Views written by Financial Accounting Standards Board and published by . This book was released on 2007 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Routledge Companion to Fair Value and Financial Reporting written by Peter Walton and published by Routledge. This book was released on 2012-08-21 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: 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 perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, 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.
Download or read book Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting written by Mary E. Barth and published by . This book was released on 1995 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Standard Setting and Global Financial Reporting written by Mary E. Barth and published by Now Publishers Inc. This book was released on 2007 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
Download or read book Fair Value for Financial Reporting written by Alfred M. King and published by John Wiley & Sons. This book was released on 2006-04-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure. Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.
Download or read book Contemporary Issues in Financial Reporting written by Paul Rosenfield and published by Routledge. This book was released on 2006-04-18 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Download or read book Is Fair Value Fair written by Henk Langendijk and published by John Wiley & Sons. This book was released on 2003-07-07 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of regulation application of standards supervision audit Current trends are discussed, as are ways in which the current regulatory environment could be improved. With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.
Download or read book Financial Instruments with Characteristics of Equity written by and published by . This book was released on 2018 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Response to the FASB s Preliminary Views on Financial Instruments with Characteristics of Equity written by Thomas L. Stober and published by . This book was released on 2013 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Standards Board (FASB) recently requested comments on its Preliminary Views on Financial Instruments with Characteristics of Equity (PV). The committee believes that the PV introduces concepts and definitions involving financial statement elements that more properly would be considered at the conceptual framework level. Therefore, the committee respectfully requests that FASB take no further action regarding the proposed standard exposed in the Preliminary Views on Financial Instruments with Characteristics of Equity until the conceptual and definitional issues are resolved at the conceptual framework level.
Download or read book Accountants Handbook Financial Accounting and General Topics written by D. R. Carmichael and published by John Wiley & Sons. This book was released on 2012-06-05 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Statement on Accounting Disclosure About Derivative Financial Instruments written by Edward I. Altman and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Economists Roundtable (FER) is a group of senior financial economists who meet annually to discuss current policy questions relating to investments, corporate finance, financial institutions, and financial markets. The FER issues statements from time to time about specific topics of current importance to increase the awareness and understanding of public policymakers, the financial economics profession, the communications media, and the general public. At its 1995 meeting, the FER examined reporting requirements for financial assets and liabilities as well as derivatives. Its statement here reflects the consensus view of the majority of members attending. In brief, it recommends that: 1. All financial assets and liabilities, and derivatives used to hedge them, should be recorded at fair value, i.e., should be marked to market. 2. Profits and losses on derivatives used to hedge non- financial assets or future expenditures should be recognized in the same period that the specified event or hedged item is taken into income or expense. 3. External reporting must be supported by an adequate risk management internal control system.
Download or read book Accountants Handbook Volume 1 written by D. R. Carmichael and published by John Wiley & Sons. This book was released on 2007-06-04 with total page 1057 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Licensing Best Practices written by Robert Goldscheider and published by John Wiley & Sons. This book was released on 2002-10-29 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: A definitive resource for professionals in licensing and technologymanagement In this comprehensive guide to licensing best practices, esteemedmembers of the Licensing Executives Society International offerin-depth discussion of a broad range of important topics in thefield of licensing, including: * Licensing issues in Europe, Asia, Australia, the Middle East,South Africa, and Latin America * Technology valuation * Technology management consulting * Licensing agreements and strategic partnerships * The expansion of the licensing profession * Patent procedures and protection in Europe * Trade secrets law and intellectual property assets * Issues in copyright, software, and Web sites * Trademarks, trade names, and trade dress * Licensing in the biotechnology industry * Pharmaceutical licensing * University licensing trends * Technology rights that are financial assets and instruments * IC-based corporate carve-outs * Licensing and litigation * ADR
