LEADER 03097nam 2200469 450 001 9910555046603321 005 20200330112910.0 010 $a1-119-34981-8 010 $a1-119-44872-7 010 $a1-119-34891-9 035 $a(CKB)4100000010010430 035 $a(MiAaPQ)EBC6001544 035 $a(CaSebORM)9781119191230 035 $a(EXLCZ)994100000010010430 100 $a20200205d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFair value measurement $epractical guidance and implementation /$fMark L. Zyla 205 $aThird edition. 210 1$aHoboken, New Jersey :$cWiley,$d[2020] 210 4$dİ2020 215 $a1 online resource (515 pages) 225 0 $aWiley Corporate F&A 311 $a1-119-19123-8 320 $aIncludes bibliographical references and index. 330 $aGet 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. 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. 606 $aFair value$xAccounting$xStandards 606 $aFair value$zUnited States 615 0$aFair value$xAccounting$xStandards. 615 0$aFair value 676 $a657.7 700 $aZyla$b Mark L.$0756257 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910555046603321 996 $aFair value measurement$91945504 997 $aUNINA