Accounting policy & practice series ; 5403-2nd.
"Bloomberg Tax Accounting Portfolio 5403-2nd, Auditing Fair Values of Issuers (Accounting Policy and Practice Series), explains and analyzes the rules and best practices for auditing fair values under U.S. and international auditing standards. Principal U.S. auditing procedures for auditors of issuers are prescribed by the Public Company Accounting Oversight Board. Internationally, procedures for auditing fair values are set forth in International Standard on Auditing No. 540 (Revised and Redrafted), Auditing Accounting Estimates Including Fair Value Accounting Estimates and Related Disclosures."
Authors: Mark Kohlbeck and Mark L. Zyla, .
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Scope, focus, and purpose of portfolio Fair value accounting Fair value estimation Fundamentals of auditing fair values Planning Interim procedures Year-end procedures Sources of evidence Using an expert in auditing fair value Auditing fair values associated with illiquid markets Auditing sensitive items applicable to all industries Industry specific issues Working papers.
Digital File Characteristics
Source of Description
Title from title screen (viewed June 20, 2013).