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Time Value of Money and Fair Value Accounting: Tools and Concepts

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by Shim Jae K
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Time Value of Money and Fair Value Accounting: Tools and Concepts by Shim Jae K

Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant. According to the 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, CPAs 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. Time value of money is also a critical consideration in financial and investment decisions. For example, compound interest calculations are needed to determine future sums of money resulting from an investment. Discounting is used to evaluate the future cash flow associated with capital budgeting projects. This book aims at presenting the time value tools and techniques that are necessary for fair value measurements and for various financial decision making. Furthermore, this book is a comprehensive survey of fair value accounting with a discussion of : (1) ASC 820, Fair Value Measurements and Disclosures, (2) A list of the financial statement items for which fair value reporting is required or allowed. (3) A variety of valuation models, and (4) Fair value disclosure requirements.

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Ebook Details
Size: 3.3 MB
Publisher: Global Professional Publishing Ltd
Date published:   2012
ISBN: 9781908287243 (DRM-EPUB)

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This product is listed in the following category:

Nonfiction > Business & Economics > Accounting > Financial

This author has products in the following categories:

Nonfiction > Business & Economics > Auditing
Nonfiction > Business & Economics > Accounting > Managerial
Nonfiction > Business & Economics > Project Management
Nonfiction > Business & Economics > Accounting > Financial
Nonfiction > Business & Economics > Sales & Selling > Management
Nonfiction > Business & Economics > Mergers & Acquisitions
Nonfiction > Business & Economics > Decision Making & Problem Solving
Nonfiction > Business & Economics > Strategic Planning

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