000			02658nam a22002177a 4500
008			200121200121b ||||| |||| 00| 0 mon d
020			_a978-1-118-00438-8
035			_a324
040			_cШинэ Монгол Технологийн Дээд Сургууль
041			_aeng
082			_a330 Economics _bC-31
100			_aJames P. Catty
245		4	_aThe Professional's Guide to Fair Value
260			_aUnited States of America _bWiley _c2012
300			_a240 _c145x235
500			_aThe Professional's Guide to Fair Value The Future of Financial Reporting Over the past ten years, fair value has been growing in importance, with the concept undergoing substantial changes and refinements. On May 12, 2011—a red-letter day in financial reporting history—the Financial Accounting Standards Board (FASB) issued a revision of ASC 820, Fair Value Measurements, and the International Accounting Standards Board (IASB) issued International Financial Reporting Standard (IFRS) 13, Fair Value Measurement. These virtually identical documents gave the financial world a single definition and framework uniting Generally Accepted Accounting Principles (GAAP) in the United States with IFRS. Written to keep you abreast of these recent changes and major revisions, The Professional's Guide to Fair Value provides all the essentials you need to comprehend, assume responsibility for, and sign off on financial statements with confidence. Author James Catty—who has created methodologies and models for valuations acceptable to the SEC, Canadian Stock Exchanges, NASDAQ, and London Stock Exchange—shares his more than fifty years of global business valuation experience to provide you with the current elements and basics of fair value. The Professional's Guide to Fair Value walks you through most fair value financial reporting topics, including risks, dealing with auditors, and your responsibilities as they relate to fair value. Oriented toward CPAs, auditors, valuators, boards of directors, investors, and bankers—anyone who needs to approve and/or understand financial statements??—this one-stop definitive resource for the most current fair value applications covers:
505			_tSignificance of Value Fair Value Concept Fair Value Framework Taming the Future Projecting What Is to Come The Market Approach to Fair Value The Cost Approach to Fair Value The Income Approach to Fair Value Sources of Value - Profits Sources of Value - Risks Valuing Liabilities Business Combinations Purchase Price Allocation Impairment The Auditor's Blessing Index
653			_aJames P. Catty Finance Economics
700			_a0
942			_2ddc _cBK
999			_c276 _d276