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Author : Heiskell Bryan Whaling
Publisher :
ISBN 13 :
Total Pages : 123 pages
Book Rating : 4.:/5 (977 download)
Download or read book Fair Value- written by Heiskell Bryan Whaling and published by . This book was released on 1918 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Heiskell Bryan Whaling
Publisher :
ISBN 13 :
Total Pages : 142 pages
Book Rating : 4.:/5 (891 download)
Download or read book Fair Value-- Economic and Legal Principles, by Heiskell Bryan Whaling ... written by Heiskell Bryan Whaling and published by . This book was released on 1918 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Heiskell Bryan Whaling
Publisher : Forgotten Books
ISBN 13 : 9780366913121
Total Pages : 132 pages
Book Rating : 4.9/5 (131 download)
Download or read book Fair Value, Economic and Legal Principles (Classic Reprint) written by Heiskell Bryan Whaling and published by Forgotten Books. This book was released on 2018-10-10 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Fair Value, Economic and Legal Principles With respect to wealth, there are two points of View, namely, the social and the private. The former is the point of View of a sovereign group of people; the latter is the point of View of a member of the group. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author : Harold Scott Quigley
Publisher :
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.:/5 (19 download)
Download or read book Fair Value-- Economic and Legal Principles, by Heiskell Bryan Whaling ... written by Harold Scott Quigley and published by . This book was released on 1918 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Heiskell Bryan Whaling
Publisher : Sagwan Press
ISBN 13 : 9781376771275
Total Pages : 136 pages
Book Rating : 4.7/5 (712 download)
Download or read book Fair Value-- Economic and Legal Principles, by Heiskell Bryan Whaling .. written by Heiskell Bryan Whaling and published by Sagwan Press. This book was released on 2018-02-05 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author : Harleigh Holroyd Hartman
Publisher :
ISBN 13 :
Total Pages : 296 pages
Book Rating : 4.:/5 (334 download)
Download or read book Fair Value written by Harleigh Holroyd Hartman and published by . This book was released on 1920 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jay E. Fishman
Publisher : John Wiley & Sons
ISBN 13 : 1118225406
Total Pages : 496 pages
Book Rating : 4.1/5 (182 download)
Download or read book Standards of Value written by Jay E. Fishman and published by John Wiley & Sons. This book was released on 2013-03-28 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Expert direction on interpretation and application of standardsof value Written by Jay Fishman, Shannon Pratt, and WilliamMorrison—three renowned valuationpractitioners—Standards of Value, Second Editiondiscusses the interaction between valuation theory and its judicialand regulatory application. This insightful book addressesstandards of value (SOV) as applied in four distinct contexts:estate and gift taxation; shareholder dissent and oppression;divorce; and financial reporting. Here, you will discover some ofthe intricacies of performing services in these venues. Features new case law in topics including personal good willand estate and gift tax, and updated to cover the new standardsissued since the first edition Includes an updated compendium discussing the standards ofvalue by state, new case law covering divorce, personal goodwill,and estate and gift tax, and coverage of newly issues financialstandards Shows how the Standard of Value sets the appraisal process inmotion and includes the combination of a review of court cases withthe valuator's perspective Addresses the codification of GAAP and updates SOV inindividual states Get Standards of Value, Second Edition and discover theunderlying intricacies involved in determining "value."
Author : Peter Walton
Publisher : Routledge
ISBN 13 : 1136713107
Total Pages : 417 pages
Book Rating : 4.1/5 (367 download)
Download or read book The Routledge Companion to Fair Value and Financial Reporting written by Peter Walton and published by Routledge. This book was released on 2012-08-21 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)
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:
Author : Edward L. Glaeser
Publisher : University of Chicago Press
ISBN 13 : 022680058X
Total Pages : 479 pages
Book Rating : 4.2/5 (268 download)
Download or read book Economic Analysis and Infrastructure Investment written by Edward L. Glaeser and published by University of Chicago Press. This book was released on 2021-11-11 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Policy-makers often call for expanding public spending on infrastructure, which includes a broad range of investments from roads and bridges to digital networks that will expand access to high-speed broadband. Some point to near-term macro-economic benefits and job creation, others focus on long-term effects on productivity and economic growth. This volume explores the links between infrastructure spending and economic outcomes, as well as key economic issues in the funding and management of infrastructure projects. It draws together research studies that describe the short-run stimulus effects of infrastructure spending, develop new estimates of the stock of U.S. infrastructure capital, and explore the incentive aspects of public-private partnerships (PPPs). A salient issue is the treatment of risk in evaluating publicly-funded infrastructure projects and in connection with PPPs. The goal of the volume is to provide a reference for researchers seeking to expand research on infrastructure issues, and for policy-makers tasked with determining the appropriate level of infrastructure spending"--
Author : James P. Catty
Publisher : John Wiley & Sons
ISBN 13 : 1118185420
Total Pages : 256 pages
Book Rating : 4.1/5 (181 download)
Download or read book The Professional's Guide to Fair Value written by James P. Catty and published by John Wiley & Sons. This book was released on 2012-01-10 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) Includes sample financial statements of both U.S. and foreign companies Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—The Professional's Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure.
Author : Christopher E.S. Warburton
Publisher : Routledge
ISBN 13 : 1000073580
Total Pages : 501 pages
Book Rating : 4.0/5 ( download)
Download or read book Economic Analysis and Law written by Christopher E.S. Warburton and published by Routledge. This book was released on 2020-05-20 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is no book on the market that currently deals with the multifarious dimensions of law and economics to prepare students for the legal issues in law and economics, at home and abroad. It is unique because it incorporates all the main aspects of economics that are essential for the practice of law. It includes microeconomics, macroeconomics, econometrics, finance, professional ethics, and international economics. The book has been written for all those who are interested in mastering the economic and financial theories that provide advantages in the analysis and practice of law and economics.
Author : Brett A. Margolin
Publisher :
ISBN 13 :
Total Pages : 23 pages
Book Rating : 4.:/5 (129 download)
Download or read book The Economics of Delaware Fair Value written by Brett A. Margolin and published by . This book was released on 2005 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most important and contested component of appraisal rights, the Fair Value standard, receives little attention in the literature on appraisal. While the literature provides theoretical treatments of appraisal's origin and availability, appraisal practice seldom engenders legal battles over such issues. Counsel, judges, and valuation experts, however, routinely grapple with Fair Value's construction as the petitioner's pro rata share of the entire company as a going concern. This article demonstrates that the same economic principles used to explain the economic structure of corporation law create appraisal's Fair Value standard. Fair Value's pro rata exclusion of minority discounts values the petitioner's interest absent managerial agency costs, and supports corporation law's economic function of decreasing corporations' cost of capital and thereby increasing the efficacy of the corporate form.
Author : International Monetary Fund. Legal Dept.
Publisher : International Monetary Fund
ISBN 13 : 1616350814
Total Pages : 590 pages
Book Rating : 4.6/5 (163 download)
Download or read book Current Developments in Monetary and Financial Law, Volume 6 written by International Monetary Fund. Legal Dept. and published by International Monetary Fund. This book was released on 2013-02-08 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: “Restoring Financial Stability-The Legal Response” is the theme of the sixth volume of “Current Developments in Monetary and Financial Law.” The book covers a range of issues: frameworks and regulatory reforms in the United States, European Union, and Japan that address systemic risk; the international dimension of financial stability; the regulation of complex financial products; cross-border banking supervision; capital adequacy; and corporate and household debt restructuring. The chapters are based on presentations from a seminar hosted by the IMF Legal Department, the Ministry of Finance of Japan, the Financial Services Agency of Japan, and the Bank of Japan, with the assistance of the IMF Institute. The contributors to the volume come from both the public and private sectors, and include academics, lawyers practicing in the fields of banking and financial law, and officials from central banks, supervisory and regulatory agencies, and standard-setting bodies.
Author : Shao Long
Publisher : Springer Nature
ISBN 13 : 9819982928
Total Pages : 244 pages
Book Rating : 4.8/5 (199 download)
Download or read book Rationality and Legality of Non-market Economy Treatment in Antidumping Law written by Shao Long and published by Springer Nature. This book was released on 2024-01-03 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book serves as a comprehensive study of and provides rich insight into non-market economy treatment, including its past, present, and estimated future practices and implications. It explores the introduction of the market and non-market economy dichotomy into international trade law. It traces the origin and development of non-market economy treatment against changing international economic and political background. The book examines this treatment in light of the rationale underlying anti-dumping, reflecting its alleged significance of ensuring fair trade. It in particular investigates the varied non-market economy treatment practices responding concerns of China’s rising as a large state-led economy, analyzing the deviation of NME treatment into an all-in trade tool. The book argues against preconceived bias and unilateral protectionism. It highlights the universal existence of government involvement in the market and proposes objective assessment of its impact on fair trade. Final proposition of the book is depoliticizing trade, reforming comprehensively international trade rules to carefully calibrate different values, including promoting fairness and enhancing global social welfare. It envisages a multi-dimension overhaul of international trade rules to rebalance trade interests, rather than roughly labeling an economy to confer different treatment, the practices of which lead to separation and chaos. The book is of particular relevance and interest to economies-in-transition, and among policy makers, academicians and legal practitioners engaged in trade remedies and trade rules reconstruction.
Author :
Publisher :
ISBN 13 :
Total Pages : 516 pages
Book Rating : 4.:/5 (318 download)
Download or read book Bulletin of the University of Wisconsin written by and published by . This book was released on 1918 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mark L. Zyla
Publisher : John Wiley & Sons
ISBN 13 : 1119191238
Total Pages : 512 pages
Book Rating : 4.1/5 (191 download)
Download or read book Fair Value Measurement written by Mark L. Zyla and published by John Wiley & Sons. This book was released on 2020-01-02 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS. Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up-to-date resource for preparers, auditors, and valuation specialists. Adopt the best practices for implementing the FASB's Topic 820 Learn the latest reporting requirements for fair value measurements Understand accounting alternatives for business combinations Examine the details of MPAP in Europe and Asia Applying fair value measurements to financial statements requires a move away from rules-based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.
