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
    • 2,99 €
    • 2,99 €

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
22 March
LANGUAGE
EN
English
LENGTH
21
Pages
PUBLISHER
St. John's University, College of Business Administration
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
276.3
KB

More Books Like This

The New Fair Value Hierarchy: Key Provisions, Implications, And Effect on Information Usefulness (Statement of Financial Accounting Standards ) The New Fair Value Hierarchy: Key Provisions, Implications, And Effect on Information Usefulness (Statement of Financial Accounting Standards )
The New Fair Value Hierarchy: Key Provisions, Implications, And Effect on Information Usefulness (Statement of Financial Accounting Standards )
2007
Audit Procedures on the Use of Fair Value of Share-Based Compensation (Public Company Accounting Oversight Board ) Audit Procedures on the Use of Fair Value of Share-Based Compensation (Public Company Accounting Oversight Board )
Audit Procedures on the Use of Fair Value of Share-Based Compensation (Public Company Accounting Oversight Board )
2007
The Economic Impact of SFAS NO. 157 (Statement of Financial Accounting Standards) (Report) The Economic Impact of SFAS NO. 157 (Statement of Financial Accounting Standards) (Report)
The Economic Impact of SFAS NO. 157 (Statement of Financial Accounting Standards) (Report)
2010
A Practical Guide to UK Accounting and Auditing Standards A Practical Guide to UK Accounting and Auditing Standards
A Practical Guide to UK Accounting and Auditing Standards
2018
Corporate Financial Reporting Complexity: Recommendations for Improvement. Corporate Financial Reporting Complexity: Recommendations for Improvement.
Corporate Financial Reporting Complexity: Recommendations for Improvement.
2011
Audit Reporting for Going Concern Uncertainty Audit Reporting for Going Concern Uncertainty
Audit Reporting for Going Concern Uncertainty
2018

More Books by Review of Business

Willingness: A Reflection on Commitment, Organization Citizenship and Engagement from the Perspective of Albert O. Hirschman's Concept of Exit, Voice, And Loyalty. Willingness: A Reflection on Commitment, Organization Citizenship and Engagement from the Perspective of Albert O. Hirschman's Concept of Exit, Voice, And Loyalty.
Willingness: A Reflection on Commitment, Organization Citizenship and Engagement from the Perspective of Albert O. Hirschman's Concept of Exit, Voice, And Loyalty.
2009
Corporate Risk Management. Corporate Risk Management.
Corporate Risk Management.
2003
Centennial Repeat of History: Testing the Veracity of Reinhart and Rogoff Model. Centennial Repeat of History: Testing the Veracity of Reinhart and Rogoff Model.
Centennial Repeat of History: Testing the Veracity of Reinhart and Rogoff Model.
2010
An Integrated Framework for Information Security Management. An Integrated Framework for Information Security Management.
An Integrated Framework for Information Security Management.
2009
Evolution of a Global Perspective: Experiential Learning During an Education Abroad Program. Evolution of a Global Perspective: Experiential Learning During an Education Abroad Program.
Evolution of a Global Perspective: Experiential Learning During an Education Abroad Program.
2011
Health Care Management in Finland: An Analysis of the Wickedness of Selected Reforms. Health Care Management in Finland: An Analysis of the Wickedness of Selected Reforms.
Health Care Management in Finland: An Analysis of the Wickedness of Selected Reforms.
2008