Time value of money and fair value accounting: concepts and tools
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Kent
Global Professional Publishing Ltd.
2012
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| Subjects: | |
| Online Access: | FLA01 |
| Item Description: | Print version record. - Not-For-Profit Organizations |
| Physical Description: | 1 online resource (243 pages) |
| ISBN: | 9781908287243 1908287241 |
Staff View
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| 245 | 1 | 0 | |a Time value of money and fair value accounting |b concepts and tools |c Jae K. Shim |
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| 505 | 8 | |a Fair values are more common in financial reports because fair values have increased inbusiness importance in recent years. Increasingly elaborate financial instruments andrisk management practices have created financial statement elements for whichhistorical cost is almost irrelevant, and fair value, and fluctuations in fair value, areextremely relevant. According to the FASB's recent guidance on fair value measurements ASC820-10-5 (FAS-157, Fair Value Measurements), Level 3 hierarchy accepts fair values estimates based on present value of expected future cash flows. Furthermore, CPAs must have | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Accounting / Financial |2 bisacsh | |
| 650 | 7 | |a Fair value / Accounting |2 fast | |
| 650 | 7 | |a Valuation |2 fast | |
| 650 | 4 | |a Fair value |x Accounting |a Valuation | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a K, Shim Jae |t Time Value of Money and Fair Value Accounting : Tools and Concepts |d London : Global Professional Publishing Ltd, 2012 |z 9781906403768 |
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Record in the Search Index
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| author | Shim, Jae K. |
| author_facet | Shim, Jae K. |
| author_role | aut |
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| contents | Fair values are more common in financial reports because fair values have increased inbusiness importance in recent years. Increasingly elaborate financial instruments andrisk management practices have created financial statement elements for whichhistorical cost is almost irrelevant, and fair value, and fluctuations in fair value, areextremely relevant. According to the FASB's recent guidance on fair value measurements ASC820-10-5 (FAS-157, Fair Value Measurements), Level 3 hierarchy accepts fair values estimates based on present value of expected future cash flows. Furthermore, CPAs must have |
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| dewey-full | 657.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.3 |
| dewey-search | 657.3 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:15:54Z |
| institution | BVB |
| isbn | 9781908287243 1908287241 |
| language | English |
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| psigel | ZDB-4-EBU ZDB-4-EBU FLA_PDA_EBU |
| publishDate | 2012 |
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| publisher | Global Professional Publishing Ltd. |
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| spelling | Shim, Jae K. Verfasser aut Time value of money and fair value accounting concepts and tools Jae K. Shim Kent Global Professional Publishing Ltd. 2012 1 online resource (243 pages) txt rdacontent c rdamedia cr rdacarrier Print version record. - Not-For-Profit Organizations Fair values are more common in financial reports because fair values have increased inbusiness importance in recent years. Increasingly elaborate financial instruments andrisk management practices have created financial statement elements for whichhistorical cost is almost irrelevant, and fair value, and fluctuations in fair value, areextremely relevant. According to the FASB's recent guidance on fair value measurements ASC820-10-5 (FAS-157, Fair Value Measurements), Level 3 hierarchy accepts fair values estimates based on present value of expected future cash flows. Furthermore, CPAs must have BUSINESS & ECONOMICS / Accounting / Financial bisacsh Fair value / Accounting fast Valuation fast Fair value Accounting Valuation Erscheint auch als Druck-Ausgabe K, Shim Jae Time Value of Money and Fair Value Accounting : Tools and Concepts London : Global Professional Publishing Ltd, 2012 9781906403768 |
| spellingShingle | Shim, Jae K. Time value of money and fair value accounting concepts and tools Fair values are more common in financial reports because fair values have increased inbusiness importance in recent years. Increasingly elaborate financial instruments andrisk management practices have created financial statement elements for whichhistorical cost is almost irrelevant, and fair value, and fluctuations in fair value, areextremely relevant. According to the FASB's recent guidance on fair value measurements ASC820-10-5 (FAS-157, Fair Value Measurements), Level 3 hierarchy accepts fair values estimates based on present value of expected future cash flows. Furthermore, CPAs must have BUSINESS & ECONOMICS / Accounting / Financial bisacsh Fair value / Accounting fast Valuation fast Fair value Accounting Valuation |
| title | Time value of money and fair value accounting concepts and tools |
| title_auth | Time value of money and fair value accounting concepts and tools |
| title_exact_search | Time value of money and fair value accounting concepts and tools |
| title_full | Time value of money and fair value accounting concepts and tools Jae K. Shim |
| title_fullStr | Time value of money and fair value accounting concepts and tools Jae K. Shim |
| title_full_unstemmed | Time value of money and fair value accounting concepts and tools Jae K. Shim |
| title_short | Time value of money and fair value accounting |
| title_sort | time value of money and fair value accounting concepts and tools |
| title_sub | concepts and tools |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Fair value / Accounting fast Valuation fast Fair value Accounting Valuation |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Fair value / Accounting Valuation Fair value Accounting Valuation |
| work_keys_str_mv | AT shimjaek timevalueofmoneyandfairvalueaccountingconceptsandtools |