Fair value measurement : practical guidance and implementation /

"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 includ...

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Bibliographic Details
Main Author: Zyla, Mark L.
Format: Electronic eBook
Language:English
Published: Hoboken, N.J. : Wiley, ©2013.
Edition:2nd ed.
Subjects:
Online Access: Full text (Wentworth users only)
Local Note:ProQuest Ebook Central

MARC

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250 |a 2nd ed. 
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505 0 |a The history and evolution of fair value accounting -- Fair value measurement standards and concepts -- Business combinations -- The nature of goodwill and intangible assets. 
520 8 |a "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 assists financial statement preparers, valuation specialists and auditors in improving their understanding of measure fair value 
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