Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
The Decision Usefulness Of Additional Fair Value Disclosures
Download The Decision Usefulness Of Additional Fair Value Disclosures full books in PDF, epub, and Kindle. Read online The Decision Usefulness Of Additional Fair Value Disclosures ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis The Decision Usefulness of Additional Fair Value Disclosures by : Theresa Herrmann
Download or read book The Decision Usefulness of Additional Fair Value Disclosures written by Theresa Herrmann and published by Springer. This book was released on 2018-12-28 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm’s key asset.
Book Synopsis The Decision Usefulness of Fair Value Accounting in the Debt Market by : Haiping Wang
Download or read book The Decision Usefulness of Fair Value Accounting in the Debt Market written by Haiping Wang and published by . This book was released on 2012 with total page 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 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.
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 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
Book Synopsis The Professional's Guide to Fair Value by : James P. Catty
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.
Book Synopsis Accounting Theory by : John Asmus Christensen
Download or read book Accounting Theory written by John Asmus Christensen and published by Irwin/McGraw-Hill. This book was released on 2003 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.
Book Synopsis The Oxford Handbook of Economic and Institutional Transparency by : Jens Forssbaeck
Download or read book The Oxford Handbook of Economic and Institutional Transparency written by Jens Forssbaeck and published by Oxford Handbooks. This book was released on 2014 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Transparency' has become both a catch-word in public debate and also an important research topic. Comprised of authoritative yet accessible contributions, this handbook surveys existing economic research on transparency and provides an up-to-date account of its meaning and significance in economic policy, market integration and regulation, and corporate governance and disclosure.
Book Synopsis Illustrations of Disclosures about Fair Value of Financial Instruments by : Leonard Lorensen
Download or read book Illustrations of Disclosures about Fair Value of Financial Instruments written by Leonard Lorensen and published by . This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Analyzing the Fair Market Value of Assets and the Stakeholders' Investment Decisions by : Dr. Anis I. Milad
Download or read book Analyzing the Fair Market Value of Assets and the Stakeholders' Investment Decisions written by Dr. Anis I. Milad and published by AuthorHouse. This book was released on 2019-06-06 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation was designed to investigate the relationship between the fair market value of assets and stakeholders’ investment decisions. The Financial Accounting Standard Board (FASB) is primarily responsible for establishing generally accepted accounting principles (GAAP) (Weygandt, Kieso, and Kimmel, 2003). According to the FASB, GAAP require disclosing of the fair value of assets of organizations. This research investigated the effect of the disclosure of fair value of assets on stakeholders’ investment decisions. The research question was, How does the hidden market value of assets affect male and female stakeholders’ investment decisions? The survey positively answered this question. Both female and male respondents (519) agreed the market value of assets helps them make better investment decisions. The participants equally shared the need to know the current market value of the company’s assets to make better investment decisions. The investment decisions were shared evenly by the female and male participants.
Book Synopsis Modernizing the Financial System by : United States. Department of the Treasury
Download or read book Modernizing the Financial System written by United States. Department of the Treasury and published by . This book was released on 1991 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis New Approaches to CSR, Sustainability and Accountability, Volume III by : Kıymet Tunca Çalıyurt
Download or read book New Approaches to CSR, Sustainability and Accountability, Volume III written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2022-11-02 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book continues the discussion in the first two volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.
Book Synopsis Accounting for Value by : Stephen Penman
Download or read book Accounting for Value written by Stephen Penman and published by Columbia University Press. This book was released on 2010-12-30 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value. Laying aside many of the tools of modern finance the cost-of-capital, the CAPM, and discounted cash flow analysis Stephen Penman returns to the common-sense principles that have long guided fundamental investing: price is what you pay but value is what you get; the risk in investing is the risk of paying too much; anchor on what you know rather than speculation; and beware of paying too much for speculative growth. Penman puts these ideas in touch with the quantification supplied by accounting, producing practical tools for the intelligent investor. Accounting for value provides protection from paying too much for a stock and clues the investor in to the likely return from buying growth. Strikingly, the analysis finesses the need to calculate a "cost-of-capital," which often frustrates the application of modern valuation techniques. Accounting for value recasts "value" versus "growth" investing and explains such curiosities as why earnings-to-price and book-to-price ratios predict stock returns. By the end of the book, Penman has the intelligent investor thinking like an intelligent accountant, better equipped to handle the bubbles and crashes of our time. For accounting regulators, Penman also prescribes a formula for intelligent accounting reform, engaging with such controversial issues as fair value accounting.
Book Synopsis Accounting for Inventory and Related Property by : United States. Federal Accounting Standards Advisory Board
Download or read book Accounting for Inventory and Related Property written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for Biological Assets by : Rute Gonçalves
Download or read book Accounting for Biological Assets written by Rute Gonçalves and published by Routledge. This book was released on 2017-10-16 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Book Synopsis Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability? by : Walter G. Blacconiere
Download or read book Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability? written by Walter G. Blacconiere and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: One consequence of the shift to fair value measurement is the emergence of voluntary disclosures in audited financial statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability disavowals and address three questions: Are fair value estimates less reliable for firms that disavow? Do managers of disavowal firms have reason to believe that they cannot reliably estimate the disavowed fair values? Are factors indicative of reliability problems associated with the decision to disavow? We address these questions in the context of managers' stock option compensation estimates disclosed under SFAS 123. Our results suggest reliability disavowals reflect legitimate reliability concerns, consistent with managers believing that supplemental disclosures about fair value estimates provide useful information about the limitations of the estimates, which is the FASB's position in SFAS 157.
