Fair Value Measurement : Practical Guidance and Implementation - Mark L. Zyla

eTEXT

Fair Value Measurement

Practical Guidance and Implementation

By: Mark L. Zyla

eText | 24 December 2019 | Edition Number 3

At a Glance

eText


$139.69

or 4 interest-free payments of $34.92 with

 or 

Instant online reading in your Booktopia eTextbook Library *

Read online on
Desktop
Tablet
Mobile

Not downloadable to your eReader or an app

Why choose an eTextbook?

Instant Access *

Purchase and read your book immediately

Read Aloud

Listen and follow along as Bookshelf reads to you

Study Tools

Built-in study tools like highlights and more

* eTextbooks are not downloadable to your eReader or an app and can be accessed via web browsers only. You must be connected to the internet and have no technical issues with your device or browser that could prevent the eTextbook from operating.

Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices

Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS. Ancillary materials including end-of-chapter questions and answers, PowerPoint slides, and a test bank help you quickly grasp the concepts presented, making this book ideal for both classroom and practitioner use.

Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up-to-date resource for preparers, auditors, and valuation specialists.

  • Adopt the best practices for implementing the FASB's Topic 820
  • Learn the latest reporting requirements for fair value measurements
  • Understand accounting alternatives for business combinations
  • Examine the details of MPAP in Europe and Asia

Applying fair value measurements to financial statements requires a move away from rules-based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.

Read online on
Desktop
Tablet
Mobile

More in Management Accounting & Bookkeeping

Management - Isac Torres

eBOOK

$6.99

Smart Money - Phillip Julio Long

eBOOK

$16.99

Sustainable Sucess - Raphael Santos

eBOOK

Commercial Lending - Pradeep Berry

eBOOK

Principles of Accounting - Mohammad Nazim Uddin

eBOOK