Fair value for financial reporting : meeting the new FASB requirements
by
 
King, Alfred M.

Title
Fair value for financial reporting : meeting the new FASB requirements

Author
King, Alfred M.

ISBN
9780471771845

Personal Author
King, Alfred M.

Publication Information
Hoboken : John Wiley & Sons, Inc., 2006.

Physical Description
xviii, 334 p. ; 23 cm.

General Note
Includes index.

Contents
Ch. 1. Impact of fair value on earnings per share -- Ch. 2. What is fair value? -- Ch. 3. What is fair value reporting? -- Ch. 4. How appraisers develop fair value -- Ch. 5. Allocation of purchase price (SFASs 141R and 142) -- Ch. 6. Determining the fair value of intangible assets -- Ch. 7. Valuation of liabilities and contingent payments -- Ch. 8. Testing for impairment -- Ch. 9. Valuation of hard assets and real estate -- Ch. 10. In-process research and development -- Ch. 11. Valuation of inventories and receivables -- Ch. 12. Valuing stock options -- Ch. 13. Auditing of valuation reports and selecting an appraiser.

Corporate Subject
Financial Accounting Standards Board.

Subject Term
Financial statements.
 
Fair value -- Accounting.

Electronic Access
Table of contents http://www.loc.gov/catdir/toc/ecip063/2005032777.html


LibraryMaterial TypeItem BarcodeShelf NumberCopy
IIEMSAGeneral Books33168020370769657.3 K52F 20061