Search Results for 'auditing fair value'
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Is Fair Value Accounting Really Fair?
- Is Fair Value Accounting Really Fair?
Grand Canyon University: UNV-504
October 8, 2013
Is Fair Value Accounting Really Fair?
Rodriguez Bolivar, M., & Navarro Galera
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Fair Value Accounting
- company within the scope of the AICPA Audit and Accounting Guides for those industries that was measured at fair value using a blockage factor prior to initial
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Fair Value
- Asian Social Science
March, 2010
Perspective on Fair Value Measurement
Shipan Sun
School of Accounting, Shandong Economic University
Jinan 250014, China
E-mail
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a Convenient Scapegoat Fair Value Accounting By Commercial Banks During The Financial Crisis
- THE ACCOUNTING REVIEW Vol. 87, No. 1 2012 pp. 59–90
American Accounting Association DOI: 10.2308/accr-10166
A Convenient Scapegoat: Fair Value Accounting
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Is Fair Value Accounting Fair?
- 1. Background on Fair Value Accounting
Fair value accounting was introduced into the U.S in 1994 to address the accounting issues for financial instruments. During this
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Fair Value Measurement
- FASB and IASB - Fair Value Measurement Project
Since October 2009, the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have
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Fair Value Accounting And Financial Crisis
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Author: Christina Shan Date: 10 May 2010
1
Table of Contents
Abstract...
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Pros And Cons Of Fair Value And Historical Cost Accounting
- According to the Christian Laux and Christian Leuz’s paper on the contribution of fair value to the financial crisis, fair value accounting “involves reporting assets and
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Fair Value Accounting Is It Fair?
- Fair value accounting,
is it fair or is it a risk?
BA 566
Nicolas Freche
Summary
I. Introduction
II. Fair value measurement (FAS 157)
III
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Fair Value
- FAIR VALUE ACCOUNTING: UNDERSTANDING THE ISSUES RAISED BY THE CREDIT CRUNCH
Prepared by Stephen G. Ryan Professor of Accounting and Peat Marwick Faculty Fellow Stern
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Value Measurement And Disclosures In Fair Value Accounting
- Asian Economic and Financial Review, 2013, 3(9):1170-1179
Asian Economic and Financial Review
journal homepage: http://aessweb.com/journal-detail.php?id=5002
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Principles Of Auditing
- Hayes_ppr
30/01/2006
12:04
PM
Page 1
Second
Edition
“Very accessible, especially for non-native English speaking students.”
Ron Crijns, Haagse
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Auditing Case
- Auditing Cases
An Interactive Learning Approach
FIFTH EDITION
MARK S. BEASLEY FRANK A. BUCKLESS STEVEN M. GLOVER DOUGLAS F. PRAWITT
PEARSON
Boston • Columbus
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Beauty
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PHILIPPINE LONG DISTANCE TELEPHONE COMPANY AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS
AS AT SEPTEMBER 30, 2012 (UNAUDITED) AND DECEMBER 31, 2011 (AUDITED) AND
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Beta Management Case
- Cysco Systems Inc. (CSCO)
Kyle Young
Form 10-K (09/12/2012)
Form 10-Q (11/20/2012)
Form 8-K (01/08/2013)
PART A
A-1
* There are four parts listed in the
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The Impact Of Academic Accounting Research On Professional Practice
- Accounting Horizons Vol. 23, No. 4 2009 pp. 411–456
American Accounting Association DOI: 10.2308/acch.2009.23.4.411
COMMENTARY
The Impact of Academic
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Aud Cpa
- C H A P T E R
10
Substantive Tests of Transactions and Balances
LEARNING OBJECTIVES
After studying this chapter you should be able to:
1
identify and
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Auditing a Publicly Traded Company
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Generally Accepted Principles are a set of guidelines that governs a set of framework of accounting principles for companies
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Auditing a Publicly Traded Company
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During the audit of the assigned company, Staff I will completely explore a number of issues. To start with, we will provide a
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Auditing
- Cases
instructor resource Manual
f our th
e d itio n
Mark S. Beasley Frank A. Buckless Steven M. Glover Douglas F. Prawitt do not coPy or redistribute
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Auditing Cases
- Auditing Cases
instructor resource Manual
fourth
edition
Mark S. Beasley
Frank A. Buckless
Steven M. Glover
Douglas F. Prawitt
do not coPy or redistribute
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Audit Of King Ltd
- Summary of Issues:
• King wants to issue shares the following year, and does not want their earnings decreased by Queens losses
• King LTD owns 22% in Queen LTD. Last
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Auditing
- TABLE OF CONTENTS
Knowledge of the Business 1
Business Risks 2
Materiality 5
Planning Analytics 6
Procedures to Assess Fraud Risks 8
Evaluation of Going Concern
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Audit
- CHAPTER 10
Finance and Investment Cycle
LEARNING OBJECTIVES
| | |Multiple Choice
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Performance Audit
- Contents
1. What is performance auditing? 1
1.1 What is performance auditing according to INTOSAI? 1
1.2 What is the special feature of performance auditing? 1
1
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Auditing Quiz
- Quiz 6
1. Mill Co. uses a batch processing method to process its sales transactions. Data on Mill’s sales transaction file are electronically sorted by customer number and
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Adjusting Cost For Market Value
- Abstract
The FASB is an acronym for the Financial Accounting Standards Board. The Board is made up of seven people whose job is to establish and govern accounting
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Value Of Synergy
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The Value of Synergy Aswath Damodaran Stern School of Business
October 2005
2
The Value of Synergy Many acquisitions and some large strategic investments are
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Auditing Paper
- This memorandum will provide information pertaining to share-based payment reporting and special purpose entities (SPE) reporting. A description of what to look for to see if
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Valuing Private Companies
- of discounting the target's estimated cash flows to come up with a fair value estimate for the private firm. The illiquidity premium, as previously mentioned, can