Time Value of Money and Fair Value Accounting: Tools and Concepts

Overview

According to the Financial Accounting Standards Board (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, accountants must have a working knowledge of future value and present value concepts because of their application to numerous types of business events and transactions which require proper valuation and presentation.

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Overview

According to the Financial Accounting Standards Board (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, accountants must have a working knowledge of future value and present value concepts because of their application to numerous types of business events and transactions which require proper valuation and presentation.

* This book which is essential reading for owners and accountants / auditors of businesses.
* The book is written in a non-technical way to enable both accountants and managers to be able to comprehend the potential problems and the systems to detect weaknesses and to take the necessary steps to prevent fraud within their business.

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Product Details

  • ISBN-13: 9781906403768
  • Publisher: Global Professional Publishing
  • Publication date: 11/28/2012
  • Pages: 160
  • Sales rank: 1,325,017
  • Product dimensions: 6.20 (w) x 9.30 (h) x 0.60 (d)

Meet the Author

Jae K. Shim is Professor of Business Administration at California State University, Long Beach, and a consultant for over twenty years. He is also president of the National Business Review Foundation.

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Table of Contents

This book presents the time value tools and techniques that are necessary for fair value measurements and for various financial decision making. This also covers a comprehensive survey of fair value accounting with a discussion of:
(1) ASC 820, Fair Value Measurements and Disclosures,
(2) A list of the financial statement items for which fair value reporting is required or allowed.
(3) A variety of valuation models, and
(4) Fair value disclosure requirements

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