Книга: Michelle Dirksen «Fair Value Measurement»
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Производитель: "LAP Lambert Academic Publishing" Because of the current credit crisis, the property market had become less active. The rising problem is how to determine the real values of the properties? The guidance on measuring fair value is dispersed across many standards and not always consistent. The IASB issued an exposure draft in May 2009 for a new standard Fair value measurement`` following the credit crisis. This book offers insight into the consequences of this proposed valuation standard. By a diagnostic gap analysis research the current situation will be compared with the desired situation in successful implementation. The three most important adjustments of the proposed valuation standard are extensively analyzed. The analysis should provide meaningful information about the introduction of the new standard Fair value measurement`` for the real estate sector, and should be especially useful for preparers and users of the financial statements in the real estate industry, or anyone else who is interested in the... ISBN:9783844308587 Издательство: "LAP Lambert Academic Publishing" (2011)
ISBN: 9783844308587 |
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См. также в других словарях:
Fair value — Fair value, also called fair price, is a concept used in finance and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset, taking into account such factors as: * relative scarcity *… … Wikipedia
fair value — An accounting term defined by FASB. The amount at which an asset could be bought or sold in a current transaction between willing parties, that is, other than in a forced or liquidation sale. Quoted market prices in active markets are the best… … Financial and business terms
value — I. noun Etymology: Middle English, worth, high quality, from Anglo French, from Vulgar Latin *valuta, from feminine of *valutus, past participle of Latin valēre to be of worth, be strong more at wield Date: 14th century 1. a fair return or… … New Collegiate Dictionary
Deprival value — is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as value to the owner or value… … Wikipedia
Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… … Wikipedia
Best value — is government policy in the United Kingdom affecting the provision of public services in England and Wales. In Wales, Best Value is known as the Wales Programme for Improvement. Contents 1 Introduction 2 Effects of Best Value 3 History of Best… … Wikipedia
