Fair Value Measurements
Practical Guidance and Implementation
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Beschreibung
Fair Value Measurements: Practical Guidance and Implementation covers not only what the FASB means regarding the implementation of SFAS 157, but the latest as to the best practices in measuring fair value in financial reporting. The book includes detailed examples of the best practices of how to measure the fair value of certain assets and liabilities, particularly in a business combination and how to subsequently test the value of assets for impairment. This helpful guide will assist financial statement preparers, valuation specialists, and auditors in how to measure fair value.
Autor*in
Mark L. Zyla
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".provides a hands-on guide for those involved in the fair value measurement process, whether it be financial executives preparing financial statements, valuation specialists assisting in the measurement, or management's outside auditors. The book provides the proper guidance which will alleviate much of the uncertainty in measuring fair value. It is a must for your library!" (AICPA ABV e-Alert, March/April 2010)"Financial planner Mark Zyla penned this guidebook for financial executives needing to understand the fair value accounting rules that corporations must follow. It is filled with best practices and explanations of Financial Accounting Standards Board pronouncements involving fair value so any executive can understand what fair value really means." (The Alcalde, May/June 2010)
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