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Fair Value in Accounting: From Theory to Practice

By Shlomi Shuv, Yevgeni Ostrovsky
eBook
$40.00
By Shlomi Shuv, Yevgeni Ostrovsky
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Fair Value Accounting: From Theory to Practice is a comprehensive guide to fair value measurement – one of the foundations of modern—day accounting. Fair value measurement is extremely important since it touches upon both accounting and finance. Many items in the financial statements are measured at fair value, e.g. financial instruments, items acquired in business combinations and, under IFRS, investment property. In addition, fair value is used extensively as a valuation base by corporate...

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BusinessAccountingFinancial AccountingGeneral AccountingStandard Accounting Practice