By Financial Executives Research Foundation

ISBN-10: 1417500484

ISBN-13: 9781417500482

ISBN-10: 1885065922

ISBN-13: 9781885065926

The targets of this factor Alert are to match reasonable worth accounting with ancient price accounting, offer a quick assessment of the monetary Accounting criteria Board’s (FASB) present conclusions on reasonable price accounting, speak about the significance of realizing the implementation concerns focused on the improvement of a strong reasonable worth accounting method, talk about many of the matters that come up from the proposed publicity Draft (ED) on reasonable price measurements.

Show description

Read Online or Download Fair Value Accounting: A Status Report PDF

Similar accounting books

Download PDF by David Spiceland, James F. Sepe, Mark W. Nelson: Intermediate Accounting (7th Edition)

Monetary accounting is present process a interval of exceptional swap. The FASB and IASB were operating jointly to factor converged accounting criteria that might dramatically swap key reporting components, and extra usually have sought to converge accounting criteria through the years. In overdue 2011, the SEC will announce its selection on no matter if huge public businesses within the U.

Download e-book for iPad: Accounting by Carl S. Warren, James M. Reeve, Jonathan Duchac

The authors of ACCOUNTING, 23e, take into account that you must locate vital details fast. This textbook makes use of an built-in studying process that will help you whole homework and lead you to accounting mastery. construction at the authors' confirmed technique, transparent examples and high-impact writing consultant you thru the practise of economic statements because the authors artfully offer a framework for figuring out what accounting is all approximately and accounting's evolving function in company.

Additional info for Fair Value Accounting: A Status Report

Sample text

For example, if an investor provides a company with $10,000 cash by purchasing stock at the end of 2012, receives $400 in dividends from the company during 2013, and sells the ownership interest (shares) at the end of 2013 for $10,600, the investment would have generated a rate of return of 10% for 2013, calculated as follows: $400 dividends 1 $600 share price appreciation _______________________________________ 5 10% $10,000 initial investment The expected rate of return and the uncertainty, or risk, of that return are key variables in the investment decision.

P. 4) ● LO1–2 Explain the difference between cash and accrual accounting. (p. S. and international standards. (p. 8) ● LO1–4 Explain why the establishment of accounting standards is characterized as a political process. (p. 13) ● LO1–5 Explain factors that encourage high-quality financial reporting. (p. 15) ● LO1–6 Explain the purpose of the conceptual framework. (p. 19) ● LO1–7 Identify the objective and qualitative characteristics of financial reporting information, and the elements of financial statements.

Indd xxxv xxxv Installment Notes 813 Financial Statement Disclosures 814 Decision Makers’ Perspective 815 Concept Review Exercise: Note with an Unrealistic Interest Rate 818 Part C: Debt Retired Early, Convertible Into Stock, or Providing an Option to Buy Stock 819 Early Extinguishment of Debt 819 Convertible Bonds 820 When the Conversion Option Is Exercised 822 Induced Conversion 823 Bonds with Detachable Warrants 823 Concept Review Exercise: Issuance and Early Extinguishment of Debt 824 Part D: Option to Report Liabilities at Fair Value 825 Determining Fair Value 826 Reporting Changes in Fair Value 826 Mix and Match 828 Counterintuitive Effect 828 Appendix 14A: Bonds Issued Between Interest Dates 830 Appendix 14B: Troubled Debt Restructuring 831 Questions For Review of Key Topics 835 Brief Exercises 836 Exercises 838 CPA and CMA Review Questions 844 Problems 846 Broaden Your Perspective 852 Air France–KLM Case 856 CPA Simulation 14–1 857 1/27/12 11:02 PM Rev.

Download PDF sample

Fair Value Accounting: A Status Report by Financial Executives Research Foundation


by William
4.1

Rated 4.82 of 5 – based on 41 votes