Fair Value in Accounting: From Theory to Practice by Shlomi Shuv, Yevgeni Ostrovsky
Requirements: .ePUB reader, 5 MB
Overview: 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 finance and valuation specialists. The book gradually unfolds the full theoretical framework for measuring fair value for accounting purposes, while providing clear, hands-on implementation guidelines. It includes concise and informative explanations, focusing on the theoretical and practical issues arising from the relevant accounting standards and using illustrative examples and further analysis.
The book covers fair value in accordance with the two most prevalent accounting systems used worldwide: International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). Although they take very similar approaches to the topic, there are some slight, albeit significant, differences between them that are thoroughly discussed in the book.
Genre: Non-Fiction > General
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