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Auditing Fair Value Measurements And Disclosusres
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Book Synopsis Fair Value Measurement by : Mark L. Zyla
Download or read book Fair Value Measurement written by Mark L. Zyla and published by John Wiley & Sons. This book was released on 2012-10-23 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: FAIR VALUE MEASUREMENT Practical Guidance and Implementation "Writing Fair Value Measurement was a monumental task fraught with controversy not only in the U.S., but also abroad. Having coauthored a book with Mark as well as written one myself, I was even more impressed that Mark was able to navigate these fair value minefields and produce a work that will be a tremendous help to accountants and non-accountants alike. If you are looking for a 'one-stop' book on fair value measurement, this is it!" Neil J. Beaton, CPA/ABV, CFA, ASA, Managing Director, Valuation Services, Alvarez & Marsal "In recent years, the FASB and the IASB have added many requirements for various assets and liabilities to be measured at fair value. In this book, Zyla clearly describes how to implement fair value measurement and how investors and creditors should interpret it. The crisp writing and illuminating analysis will help readers to grasp the essence of fair value accounting and to apply it wisely." J. Edward Ketz, Associate Professor of Accounting, Pennsylvania State University "The focus of the book is on fair value measurement based on level 3 inputs. This is a critical area of valuations for financial reporting due to a false comfort given by routine application of evaluating models and assumptions without real possibilities of calibration. Mark Zyla offers an extraordinary help in understanding the reliability of the inputs and the outputs of the different methodologies and the inherent biases in each of them. The book is a precious support for better valuation both in U.S. GAAP and in IFRS fair value reporting." Mauro Bini, Full Professor of Corporate Finance, Bocconi University; Chairman, Management Board OIV (Organismo Italiano di Valutazione) Essential guidance on the fair value measurement process Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, Fair Value Measurement: Practical Guidance and Implementation, Second Edition brings you up to speed on what fair value really means.
Book Synopsis External audit and fair value measurements by : Velia Gabriella Cenciarelli
Download or read book External audit and fair value measurements written by Velia Gabriella Cenciarelli and published by FrancoAngeli. This book was released on 2018-05-15T00:00:00+02:00 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1177
Book Synopsis Statement on Auditing Standards by :
Download or read book Statement on Auditing Standards written by and published by . This book was released on 2003 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fair Value Measurements by : International Accounting Standards Board
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditing Fair Value Measurements and Disclosures by : kemal Ahmed Endeshaw
Download or read book Auditing Fair Value Measurements and Disclosures written by kemal Ahmed Endeshaw and published by LAP Lambert Academic Publishing. This book was released on 2013 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is prepared following the basic phases of auditing and requirements of ISA 540. The book has an answer for the methods and procedures used by auditors while auditing fair value by synthesizing the real time approach from the Big 4 Audit Firms. The book can be used by University Researchers, valuation experts, consultants and graduate level students. The book shows that by understanding the challenges and following the phases of auditing, auditors can maintain the quality of financial reporting. Four key audit phases are relevant to audit FVM. These are: understanding the Client-Business environment, Engagement, Internal Control, and Planning phases of auditing. Furthermore, the results revealed key challenges of auditing FVM and disclosures. These challenges are information insufficiency in the market (reliability), competence, auditors' lack of fair value audit exposure, and the manager's leadership role and style. Wish all readers to enjoy my work!
Book Synopsis Fair Value Measurements by : Mark L. Zyla
Download or read book Fair Value Measurements written by Mark L. Zyla and published by John Wiley & Sons. This book was released on 2009-12-04 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
Book Synopsis ISA 545 Auditing Fair Values Measurements and Disclosures by :
Download or read book ISA 545 Auditing Fair Values Measurements and Disclosures written by and published by . This book was released on 2002 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ISA addresses audit considerations relating to the measurements and presentation and disclosure of material assets liabilities and specific components of equity presented or disclosed at fair value in financial statements.
Book Synopsis The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions by : Jeremy B. Griffin
Download or read book The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions written by Jeremy B. Griffin and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting standards increasingly require fair value measurements. I experimentally examine how uncertainty affects auditors' adjustment decisions when evaluating fair values. I manipulate two types of uncertainty, input subjectivity and outcome imprecision, and one reporting choice, supplemental disclosure. I find that auditors are most likely to require adjustments when fair values contain both more input subjectivity and more outcome imprecision, but that this likelihood diminishes when clients supplement recognized fair values with additional disclosure. Thus, consistent with moral licensing, I find that auditors tolerate greater potential misstatement in the financial statements when clients provide disclosure, suggesting that the SEC's preference for supplemental disclosure may have the unintended consequence of affecting fair values recognized in the body of the financial statements. I also provide evidence that auditors determine adjustment size by comparing recorded fair value to the nearest bound, rather than the midpoint, of the auditors' own range estimate, consistent with strict application of auditing standards.
Author :Institute of Chartered Accountants of New Zealand. Professional Practices Board Publisher : ISBN 13 :9781877335105 Total Pages :27 pages Book Rating :4.3/5 (351 download)
Book Synopsis Exposure Draft ED/AS-545 by : Institute of Chartered Accountants of New Zealand. Professional Practices Board
Download or read book Exposure Draft ED/AS-545 written by Institute of Chartered Accountants of New Zealand. Professional Practices Board and published by . This book was released on 2003-01-01 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008 by : Nick A. Dauber
Download or read book Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008 written by Nick A. Dauber and published by John Wiley & Sons. This book was released on 2008-07-07 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: If you are an auditor or work frequently with auditors, you need quick answers on the latest auditing standards. Get the answers you need now to understand and comply with authoritative auditing standards. The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2008 is filled with charts, checklists, diagrams, report forms, schedules, tables, exhibits, examples, practice aids, and step-by-step instructions for your maximum ease of use.
Book Synopsis Auditing Fair Value Measurements and Disclosusres by : American Institute of Certified Public Accountants (AICPA)
Download or read book Auditing Fair Value Measurements and Disclosusres written by American Institute of Certified Public Accountants (AICPA) and published by . This book was released on 2003 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis General Accounting and Auditing Developments by :
Download or read book General Accounting and Auditing Developments written by and published by . This book was released on 2010 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditor Task-Specific Expertise by : Jaehan Ahn
Download or read book Auditor Task-Specific Expertise written by Jaehan Ahn and published by . This book was released on 2019 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: PCAOB inspections repeatedly indicate deficiencies in audits of FV estimates, resulting in efforts by regulators to improve the related guidance and auditing standards (PCAOB 2017a). Nevertheless, regulators cannot fully resolve the complexity and inherent subjectivity in auditing fair value estimates, and thus, other solutions may be needed. We predict that auditor task-specific FV expertise, gained from work experience during the audit of FV measurements, can contribute to higher audit quality. Utilizing FV-related restatements and comment letters, we find that expertise in auditing Level 3 FV estimates at the office-level is associated with greater FV audit quality. Level 2 FV expertise or national-level FV expertise are not associated with higher FV audit quality. Following the receipt of a comment letter, we further find that auditor FV expertise is associated with lower comment letter remediation costs and higher FV disclosure quality. Finally, we find that the value relevance of Level 3 FV disclosures increases with the extent of auditor FV expertise. Collectively, our results highlight that auditor fair value expertise contributes to the credibility and usefulness of FV disclosures.
Book Synopsis Fair Value Measurements and Disclosure (Topic 820) by : Financial Accounting Standards Board
Download or read book Fair Value Measurements and Disclosure (Topic 820) written by Financial Accounting Standards Board and published by . This book was released on 2010 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Analysis of Recent Events on the Perceived Reliability of Fair Value Measures in the Banking Industry by : Mark J. Kohlbeck
Download or read book An Analysis of Recent Events on the Perceived Reliability of Fair Value Measures in the Banking Industry written by Mark J. Kohlbeck and published by . This book was released on 2008 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: I use market-based measures to investigate the perceived reliability of fair value amounts reported in bank financial statements. Fair values as a measurement basis in accounting are becoming more predominant. This growth increasingly requires fair value estimation. I develop a hypothesis based on two sets of recent events that may affect investors' perception of reliability of fair value estimates differently. I empirically investigate whether 1) the impact of accounting-based frauds, or 2) the application of SAS 101, Auditing Fair Value Measurements and Disclosures and passage of the Sarbanes-Oxley Act prevail in terms of investors' perception of reliability. While I find an over-time increase, I document a downward shift in market-based reliability of bank fair value measures in the period 2003 to 2005 compared to the period 1995 to 2001, consistent with recent accounting-based frauds dominating that of regulatory efforts. These results highlight the importance of external events on perceived reliability.
Download or read book Blind Spots written by Max H. Bazerman and published by Princeton University Press. This book was released on 2012-12-23 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: When confronted with an ethical dilemma, most of us like to think we would stand up for our principles. But we are not as ethical as we think we are. In Blind Spots, leading business ethicists Max Bazerman and Ann Tenbrunsel examine the ways we overestimate our ability to do what is right and how we act unethically without meaning to. From the collapse of Enron and corruption in the tobacco industry, to sales of the defective Ford Pinto, the downfall of Bernard Madoff, and the Challenger space shuttle disaster, the authors investigate the nature of ethical failures in the business world and beyond, and illustrate how we can become more ethical, bridging the gap between who we are and who we want to be. Explaining why traditional approaches to ethics don't work, the book considers how blind spots like ethical fading--the removal of ethics from the decision--making process--have led to tragedies and scandals such as the Challenger space shuttle disaster, steroid use in Major League Baseball, the crash in the financial markets, and the energy crisis. The authors demonstrate how ethical standards shift, how we neglect to notice and act on the unethical behavior of others, and how compliance initiatives can actually promote unethical behavior. They argue that scandals will continue to emerge unless such approaches take into account the psychology of individuals faced with ethical dilemmas. Distinguishing our "should self" (the person who knows what is correct) from our "want self" (the person who ends up making decisions), the authors point out ethical sinkholes that create questionable actions. Suggesting innovative individual and group tactics for improving human judgment, Blind Spots shows us how to secure a place for ethics in our workplaces, institutions, and daily lives.
Book Synopsis Accounting and Valuation Guide by : AICPA
Download or read book Accounting and Valuation Guide written by AICPA and published by John Wiley & Sons. This book was released on 2019-09-16 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
