Time value of money and fair value accounting
concepts and tools
- ISBN: 9781906403768
- Editorial: Global Professional Publishing
- Fecha de la edición: 2012
- Lugar de la edición: Kent. Reino Unido
- Encuadernación: Rústica
- Medidas: 24 cm
- Nº Pág.: 180
- Idiomas: Inglés
Papel: Rústica
48,58 €
Sin Stock. Disponible en 5/6 semanas.
According to the Financial Accounting Standards Board (FASB's) recent guidance on fair value measurements ASC820-10-5 (FAS-157, Fair Value Measurements), Level 3 hierarchy accepts fair values estimates based on present value of expected future cash flows. Furthermore, accountants must have a working knowledge of future value and present value concepts because of their application to numerous types of business events and transactions which require proper valuation and presentation.