Fair Value Measurements
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Fair Value Measurement
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Author : Mark L. Zyla
language : en
Publisher:
Release Date : 2012
Fair Value Measurement written by Mark L. Zyla and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Fair value categories.
Fair Value Measurements, Second Edition: Practical Guidance and Implementation is a hands-on guide for implementing the FASB's Topic 820 (formerly SFAS 157), and provides the latest information about the best practices for measuring fair value in financial reporting. The book includes detailed examples of the cost, market and income approaches for measuring the fair value of certain assets and liabilities. It covers fair value measurements in a business combination, measuring contingent consideration, and how to subsequently test the value of acquired assets for impairment. The book also assis.
Wiley Interpretation And Application Of Ifrs Standards 2020
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Author : PKF International Ltd
language : en
Publisher: John Wiley & Sons
Release Date : 2020-05-14
Wiley Interpretation And Application Of Ifrs Standards 2020 written by PKF International Ltd and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-14 with Business & Economics categories.
Wiley IFRS® Standards 2020 is a revised and comprehensive resource that includes the information needed to interpret and apply the most recent International Financial Reporting Standards (IFRS®) as outlined by the International Accounting Standards Board (IASB). This accessible resource contains a wide range of practical examples as well as invaluable guidance on the expanding framework for unified financial reporting. The authors provide IFRIC interpretations and directions designed to ensure a clear understanding of the most recent standards. The IFRS® standards are ever evolving, therefore it is essential that professionals and students have the information needed to apply the standards correctly in real-world cases. Wiley IFRS® Standards 2020 offers a complete, up-to-date reference that aids in the application of the latest international standards in a manner that is transparent, accountable and efficient. This edition includes IFRS 9 Financial Instruments; IFRS 15 Revenue from Contracts with Customers; IFRS 16 Leases and amendments issued and effective for annual periods beginning on or after 01 January 2019 as issued by the IASB by 30 June 2019. This edition also includes some introductory guidance for IFRS 17 Insurance Contracts and incorporates the revised Conceptual Framework for Financial Reporting 2018. This guide is written by the people passionate about IFRS® at PKF International. PKF International member firms specialise in providing high quality audit, accounting, tax, and business advisory solutions to international and domestic organisations around the globe.
Accounting For Derivatives
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Author : Juan Ramirez
language : en
Publisher: John Wiley & Sons
Release Date : 2015-03-23
Accounting For Derivatives written by Juan Ramirez and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-23 with Business & Economics categories.
The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.
Fair Value Measurements
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Author : Mark L. Zyla
language : en
Publisher: John Wiley & Sons
Release Date : 2009-12-04
Fair Value Measurements written by Mark L. Zyla and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-12-04 with Business & Economics categories.
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.
Insights Into Ifrs
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Author :
language : en
Publisher:
Release Date : 2004
Insights Into Ifrs written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting categories.
Insights into IFRS - KPMG's practical guide to International Financial Reporting Standards How will the adoption of International Financial Reporting Standards affect your organisation? The application of IFRSs can provide a great challenge for your organisation and its financial reporting. You can make the process easier with Insights into IFRS, the practical guide to International Financial Reporting Standards from the KPMG International Financial Reporting Group and Thomson. KPMG member firms have been instrumental in building IFRS resources worldwide. This publication is one result of that work. In addition to an overview of the requirements of IFRS, Insights into IFRS is an interpretative guide based on actual issues and questions from around the world. Insights into IFRS emphasises the practical application of standards and explains the conclusions reached by the KPMG International Financial Reporting Group on many issues. This guide, organised by topic for easier reference, provides the user with easy access to KPMG's views on areas where the standards themselves may seem confusing. of applying and interpreting IFRSs Learn from six years' research and the professional experience of the KPMG International Financial Reporting Group Easily understand the transition to IFRSs with the step-by-step coverage of each topic Anticipate future changes to IFRS as a result of IASB activity Learn from the practical questions which have arisen around the world Contents 1. Background Introduction The Framework 2. General Issues Form and elements of financial statements Statement of changes in equity Statement of cash flows Basis of accounting Consolidation Business Combinations Foreign exchange translation Prior period adjustments and other accounting changes Events after the balance sheet date 3. Specific balance sheet items General Property, plant and equipment Intangible assets and goodwill Investment property Investments in associates and joint ventures Financial instruments Inventories Biological assets Impairment Equity Provisions Deferred tax Contingent assets and liabilities 4. benefits Share-based payments Financial income and expense Income tax (current tax) Unusual or exceptional items 5. Special topics Leases Segment reporting Earnings per share Discounting operations Non-current assets held for sale and discounted operations Related party disclosures Financial instruments: presentation and disclosure Non-monetary transactions Accompanying financial and other information Interim financial reporting Insurance contracts 6. Transition to IFRSs First time adoption Appendix List of IFRSs in issue at 1 August 2004
Fair Value Measurement
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Author : Mark L. Zyla
language : en
Publisher: John Wiley & Sons
Release Date : 2012-10-23
Fair Value Measurement written by Mark L. Zyla and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-23 with Business & Economics categories.
FAIR VALUE MEASUREMENT Practical Guidance and Implementation "Writing Fair Value Measurement was a monumental task fraught with controversy not only in the U.S., but also abroad. Having coauthored a book with Mark as well as written one myself, I was even more impressed that Mark was able to navigate these fair value minefields and produce a work that will be a tremendous help to accountants and non-accountants alike. If you are looking for a 'one-stop' book on fair value measurement, this is it!" Neil J. Beaton, CPA/ABV, CFA, ASA, Managing Director, Valuation Services, Alvarez & Marsal "In recent years, the FASB and the IASB have added many requirements for various assets and liabilities to be measured at fair value. In this book, Zyla clearly describes how to implement fair value measurement and how investors and creditors should interpret it. The crisp writing and illuminating analysis will help readers to grasp the essence of fair value accounting and to apply it wisely." J. Edward Ketz, Associate Professor of Accounting, Pennsylvania State University "The focus of the book is on fair value measurement based on level 3 inputs. This is a critical area of valuations for financial reporting due to a false comfort given by routine application of evaluating models and assumptions without real possibilities of calibration. Mark Zyla offers an extraordinary help in understanding the reliability of the inputs and the outputs of the different methodologies and the inherent biases in each of them. The book is a precious support for better valuation both in U.S. GAAP and in IFRS fair value reporting." Mauro Bini, Full Professor of Corporate Finance, Bocconi University; Chairman, Management Board OIV (Organismo Italiano di Valutazione) Essential guidance on the fair value measurement process Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, Fair Value Measurement: Practical Guidance and Implementation, Second Edition brings you up to speed on what fair value really means.
Fair Value Measurements
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2006
Fair Value Measurements written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
The Routledge Companion To Fair Value And Financial Reporting
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Author : Peter Walton
language : en
Publisher: Routledge
Release Date : 2012-08-21
The Routledge Companion To Fair Value And Financial Reporting written by Peter Walton and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-21 with Business & Economics categories.
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.
Accountants Handbook
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Author : D. R. Carmichael
language : en
Publisher: John Wiley & Sons
Release Date : 2010-03
Accountants Handbook written by D. R. Carmichael and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-03 with Business & Economics categories.
Accountants continue to find it difficult to keep abreast of the flood of issuances by FASB and AICPA, as well as the numerous interpretations and bulletins issued to explain them. Accountants' Handbook, Eleventh Edition, 2010 Cumulative Supplement has the longest tradition of providing comprehensive coverage to accounting professionals. It provides quick, understandable, and thorough exposure to complex accounting-related subjects. As well, it demystifies the complexity of accounting principles and the practice that dominates the accounting industry increases. This is the most comprehensive and informative book for accountants, CFOs, and controllers.
The Principles And Practice Of Auditing
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Author : George Puttick
language : en
Publisher: Juta and Company Ltd
Release Date : 2007
The Principles And Practice Of Auditing written by George Puttick and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
A valuable resource for students preparing for certification, registered accountants and auditors, and financial personnel in various businesses, this is the 9th updated edition of a classic auditing text. Integrating theory with practice and application, it is up-to-date with the field's recent and gradual transition from self-regulation to external auditing and supervision.