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Fair Value Measurements: Practical Guidance and Implementation
By: Mark L. ZylaeBook Publisher: John Wiley & Sons
Imprint: John Wiley & Sons
Format: ePub Encrypted (DRM)
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A hands-on volume for financial executives with guidance on the fair value measurement process
In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure
Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
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| Title of Business & Economics eBook: Fair Value Measurements: Practical Guidance and Implementation | |
| Release Date: 12-04-2009 | |
| Publisher: John Wiley & Sons |
This eBook download is available in the following formats:
| Parent title | Fair Value Measurements: Practical... |
|---|---|
| Encrypted (DRM) | Yes |
| SKU | 9780470588758 |
| File size | 2826 |
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| Printing | Not allowed |
| Copying | Not allowed |
| Read aloud | No Sys requirements Download reader |
| Devices | Samsung Tablet, Apple Ipad & Iphone, Barnes & Noble Nook, Kobo eReader, Aluratek Libre, Iliad, Nokia, Blackberry, Hanlin |
| Note | Excellent navigation features are available via Adobe such as bookmarks and a quick access table of contents. Text search is easily accessible. An Adobe DRM-protected file is different than a pdf file in that it uses Adobe DRM (Digital Rights Management) technology, which authors and publishers use to protect their content from illegal online distribution and to set certain privileges such as restrictions on copying and printing. |
Fair Value Measurements: Practical Guidance and Implementation
Chapter One
Fair Value Accounting
Welcome to the new world of accounting! Where once financial statement preparation involved primarily the use of historical cost information, accounting now involves the use of judgment as to the current value of assets and liabilities. Fair value-or as it is sometimes referred to, mark-to-market accounting-has become the preeminent issue in financial reporting today. The concepts introduced by fair value accounting change the way financial information is presented. An increasing amount of information in financial reporting is presented at current or market values on the reporting date rather than historical costs, which has been the bedrock of traditional accounting.
Advocates of fair value accounting believe that this presentation best represents the financial position of the entity and provides more relevant information to the users of the financial information. Detractors of fair value accounting point to its complexity and inherent use of judgment. Either way, fair value accounting is becoming more prominent in financial statement presentation and will continue to be the fundamental basis for accounting in the future.
Introduction
Fair value has been a standard of measurement in financial reporting for decades. The Financial Accounting Standards Board (FASB) has issued more than three dozen statements that use the term fair value as the measurement of value. Most prominent among these pronouncements is the recently issued revised FASB ASC 805, Business Combinations (SFAS No. 141(R)), which incorporates fair value as the fundamental standard of measurement
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