'Fair value measurement' diaporamas de présentation

Fair value measurement - PowerPoint PPT Presentation

FASB Update

FASB Update

FASB Update. Christine DiFabio Director, Technical Activities Financial Executives International. Future of FASB and Financial Reporting. FEI is supportive of an independent standard-setting process for establishing accounting principles Necessary to allow for the process of due process

★ ★ ★ ★ ★

560 views • 38 slides
Is Fair Value Equal to Fair Market Value? (Is GAAP Fair Value a Relevant Value Measure for Ad Valorem Property Tax Pur

Is Fair Value Equal to Fair Market Value? (Is GAAP Fair Value a Relevant Value Measure for Ad Valorem Property Tax Pur

Is Fair Value Equal to Fair Market Value? (Is GAAP Fair Value a Relevant Value Measure for Ad Valorem Property Tax Purposes?). NAPTR-TEC Annual Conference Charleston, South Carolina October 25-26, 2011 Robert F. Reilly, CPA Managing Director Willamette Management Associates

★ ★ ★ ★ ★

794 views • 31 slides
Overview of Bank Accounting Chu Yeong, Lim

Overview of Bank Accounting Chu Yeong, Lim

Overview of Bank Accounting Chu Yeong, Lim. Bank Balance Sheet Composition. Main assets Loans & advances (includes interbank) : 45% Trading securities & securities at FV: 20% Financial investments held to maturity : 15% Derivatives : 10% Main liabilities Customer deposits : 50%

★ ★ ★ ★ ★

451 views • 28 slides
Chapters 1 & 2

Chapters 1 & 2

Chapters 1 & 2. Financial Accounting and Accounting Standards and Conceptual Framework for Financial Reporting. 1. Basic Definitions. What is accounting? the identification, measurement, and communication of financial information about economic entities to interested parties

★ ★ ★ ★ ★

554 views • 19 slides
The Fair Value Option

The Fair Value Option

The Fair Value Option. IAS 39 vs FAS 159. versus. Fair Value Option Compared. IFRS . US GAAP. Must meet criteria so that financial reporting is improved by fair value measurement Precludes similar items as listed in FAS159 (leases, pensions, etc.)

★ ★ ★ ★ ★

287 views • 13 slides
Fair Value Measurement

Fair Value Measurement

Fair Value Measurement. Ben Couch, Valuation Practice Fellow, FASB. Agenda. Fair value hierarchy Level 1 Level 2 Level 3 Example. Fair value hierarchy. Is there a quoted price for an identical asset or liability? (Level 1 input). Yes. No.

★ ★ ★ ★ ★

749 views • 9 slides
Poland Financial Reporting Technical Assistance Program (FRTAP)

Poland Financial Reporting Technical Assistance Program (FRTAP)

Poland Financial Reporting Technical Assistance Program (FRTAP). IFRS Community of Practice in Warsaw Workshop 1, 26 October 2011. IFRS COP: Draft Objective. To enhance and share IFRS expertise among: relevant regulatory agencies and

★ ★ ★ ★ ★

252 views • 7 slides

View Fair value measurement PowerPoint (PPT) presentations online in SlideServe. SlideServe has a very huge collection of Fair value measurement PowerPoint presentations. You can view or download Fair value measurement presentations for your school assignment or business presentation. Browse for the presentations on every topic that you want.