Fair Value Measurements
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 104 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
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Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 104 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
Author | : Gilad Livne |
Publisher | : Routledge |
Total Pages | : 757 |
Release | : 2018-06-13 |
Genre | : Business & Economics |
ISBN | : 1317221311 |
The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: 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 and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment 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 | : Veronica Poole |
Publisher | : |
Total Pages | : 225 |
Release | : 2001 |
Genre | : Accounting |
ISBN | : 9781898830412 |
Author | : Wayne R. Landsman |
Publisher | : |
Total Pages | : 38 |
Release | : 2006 |
Genre | : Accounting |
ISBN | : |
I identify issues that bank regulators need to consider if fair value accounting is used for determining bank regulatory capital and when making regulatory decisions. In financial reporting, US and international accounting standard setters have issued several disclosure and measurement and recognition standards for financial instruments and all indications are that both standard setters will mandate recognition of all financial instruments at fair value. To help identify important issues for bank regulators, I briefly review capital market studies that examine the usefulness of fair value accounting to investors, and discuss marking-to-market implementation issues of determining financial instruments' fair values. In doing so, I identify several key issues. First, regulators need to consider how to let managers reveal private information in their fair value estimates while minimising strategic manipulation of model inputs to manage income and regulatory capital. Second, regulators need to consider how best to minimise measurement error in fair values to maximise their usefulness to investors and creditors when making investment decisions, and to ensure bank managers have incentives to select investments that maximise economic efficiency of the banking system. Third, cross-country institutional differences are likely to play an important role in determining the effectiveness of using mark-to-market accounting for financial reporting and bank regulation.
Author | : Rosemarie Sangiuolo |
Publisher | : CCH |
Total Pages | : 1002 |
Release | : 2008-11 |
Genre | : Business & Economics |
ISBN | : 9780808092162 |
Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.
Author | : Emanuel Camilleri |
Publisher | : Routledge |
Total Pages | : 433 |
Release | : 2017-05-12 |
Genre | : Business & Economics |
ISBN | : 1315299410 |
Accounting for Financial Instruments is about the accounting and regulatory framework associated with the acquisition and disposal of financial instruments; how to determine their value; how to manage the risk connected with them; and ultimately compile a business valuation report. Specifically, the book covers the following topics, amongst others: Accounting for Investments; Bills of exchange; Management of Financial Risks; Financial Analysis (including the Financial Analysis Report); Valuation of a business (including the Business Valuation Report) and Money laundering. Accounting for Financial Instruments fills a gap in the current literature for a comprehensive text that brings together relevant accounting concepts and valid regulatory framework, and related procedures regarding the management of financial instruments (investments), which are applicable in the modern business world. Understanding financial risk management allows the reader to comprehend the importance of analysing a business concern. This is achieved by presenting an analytical framework to illustrate that an entity’s performance is greatly influenced by its external and internal environments. The analysis of the external environment examines factors that impact an entity’s operational activities, strategic choices, and influence its opportunities and risks. The analysis of the internal environment applies accounting ratio analysis to an entity’s financial statements to examine various elements, including liquidity, profitability, asset utilisation, investment, working capital management and capital structure. The objective of the book is to provide a fundamental knowledge base for those who are interested in managing financial instruments (investments) or studying banking and finance or those who wish to make financial services, particularly banking and finance, their chosen career. Accounting for Financial Instruments is highly applicable to both professional accountants and auditors and students alike.
Author | : Peter Walton |
Publisher | : Routledge |
Total Pages | : 417 |
Release | : 2012-08-21 |
Genre | : Business & Economics |
ISBN | : 1136713107 |
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 | : Henk Langendijk |
Publisher | : John Wiley & Sons |
Total Pages | : 384 |
Release | : 2003-07-07 |
Genre | : Business & Economics |
ISBN | : 0470862335 |
The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of regulation application of standards supervision audit Current trends are discussed, as are ways in which the current regulatory environment could be improved. With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.
Author | : International Accounting Standards Committee |
Publisher | : |
Total Pages | : 22 |
Release | : 2000 |
Genre | : Accounting |
ISBN | : |
Author | : Shlomi Shuv |
Publisher | : |
Total Pages | : 224 |
Release | : 2022 |
Genre | : Business & Economics |
ISBN | : 9781839984198 |
A complete handbook for fair value measurement (IFRS & US GAAP). The book combines professional accounting literature, standards and practice into a single well-rounded and user-friendly resource.