Book description
An all-encompassing guide to the elements and basics of fair value
With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements.
Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA)
Includes sample financial statements of both U.S. and foreign companies
Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—The Professional's Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure.
Table of contents
- Cover
- Series
- Title Page
- Copyright
- Dedication
- Preface
- Acknowledgments
- 1: Significance of Value
- 2: Fair Value Concept
- 3: Fair Value Framework
- 4: Taming the Future
- 5: Projecting What Is to Come
- 6: The Market Approach to Fair Value
- 7: The Cost Approach to Fair Value
- 8: The Income Approach to Fair Value
- 9: Sources of Value—Profits
- 10: Sources of Value—Risks
- 11: Valuing Liabilities
- 12: Business Combinations
- 13: Purchase Price Allocation
- 14: Impairment
- 15: The Auditor's Blessing
- About the Author
- index
Product information
- Title: The Professional's Guide to Fair Value: The Future of Financial Reporting
- Author(s):
- Release date: February 2012
- Publisher(s): Wiley
- ISBN: 9781118004388
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