Fair Value Audit Guidance of Public and Non-Public Companies in Response to the Credit Crisis. Fair Value Audit Guidance of Public and Non-Public Companies in Response to the Credit Crisis.

Fair Value Audit Guidance of Public and Non-Public Companies in Response to the Credit Crisis‪.‬

Review of Business 2010, Spring, 30, 2

Review of Business
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Publisher Description

Executive Summary Since the credit crisis emerged in 2008, the American Institute of CPAs (AICPA) and the Public Company Accounting Oversight Board (PCAOB) have issued a variety of guidance dealing with the auditing of fair value reporting. This paper examines and discusses this recent guidance for both nonpublic corporations and public corporations. In addition, the paper includes an audit case that illustrates an auditor's testing for fair value of debt securities with Level 2 input.

GENRE
Business & Personal Finance
RELEASED
2010
March 22
LANGUAGE
EN
English
LENGTH
21
Pages
PUBLISHER
St. John's University, College of Business Administration
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
276.3
KB

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