ESCP Europe

Item type

Ebook

Language

English

Publication year

2006

ISBN

978-1-119-20294-3

Note

• Exhibits

Geographical area

GENERAL

This book highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how Financial Accounting Standards Board (FASB) is going to change fair value with topics including : impact of fair value on earnings per share, how appraisers develop fair value, allocation of purchase price, determining the fair value of intangible assets, valuation of liabilities and contingent payments, testing for impairment, valuation of hard assets and real estate, in-process research and development, valuation of inventories and receivables, valuing stock options, and auditing of valuation reports and selecting an appraiser.