Найти книгу: "Fair Value Measurement"

Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U. S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS. Ancillary materials including end-of-chapter questions and answers, PowerPoint slides, and a test bank help you quickly grasp the concepts presented, making this book ideal for both classroom and practitioner use. Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up-to-date resource for preparers, auditors, and valuation specialists. Adopt the best practices for implementing the FASB's Topic 820 Learn the latest reporting requirements for fair value measurements Understand accounting alternatives for business combinations Examine the details of MPAP in Europe and Asia Applying fair value measurements to financial statements requires a move away from rules-based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.

In order to develop production and expand markets for all interested in handling financial resources. Own funds are limited because actual borrowed funds of credit institutions. Loan is secured by collateral, for which execution is levied for improper fulfillment of financial obligations. When activated, deposit procedures arises business process by which the performance of collateral, encumbered with outstanding financial obligation, it becomes a catalyst for dispersion of its value among the involved credit institutions affiliated to it the same structures, and the borrower, the owner of the collateral, forced to pay for their services. Registry of collateral individual credit institution is the value of having a monetary value, or more precisely register the debt, the return of the collateral is provided, during the implementation procedures of the collateral is an extremely topical issue of cost. Affiliated bank structure use a "ready" for implementation of the collateral as a financial instrument whose value is dynamic in time.

The aim of the article is to perform an economic and legal analysis of the financial claims of the credit institution to the borrower through the implementation of the acquired using borrowed funds vehicle that is owned by the borrower and burdened the right of pledge in favor of the bank. And also to identify factors influencing the effect of the financial cost of spraying alienated collateral, including affiliated bank structures, be associated with this process.

В книге рассматриваются практическе аспекты разработки приложений для промышленных систем измерения и управления в среде программирования Microsoft Visual Studio 2010 с использованием интегрированного пакета Measurement Studio фирмы National Instruments. Measurement Studio включает программные средства и библиотеки классов, позволяющие разработчикам Visual Basic.NET и Visual C#.NET в короткие сроки создавать высокопроизводительные приложения для систем автоматизации. Материал книги содержит практические примеры разработки простых систем измерения и управления, которые могут служить в качестве «рабочих кирпичиков» при работе над комплексными проектами. Книга будет полезна широкому кругу разработчиков программного обеспечения для систем управления, желающих применить программные технологии .NET в своих проектах.