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Fair Value for Financial Reporting : Meeting the New FASB Requirements. 財務報告のための公正価値－FASBの新要件を満たす
・ISBN 978-0-471-77184-5 cloth US$ 116.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-119-20294-3
| 著者・編者 | King, Alfred M., |
|---|---|
| 出版社 | (Wiley, US) |
| 出版年月 | 2006 |
| ページ数 | 352 pp. |
| 言語 | ENG |
| ニュース番号 | ＜533-675 535-725＞ |
解説
With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure.
Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.