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

Proposed Solutions to the FDIC Deposit Insurance Fund (Federal Deposit Insurance Corporation) Proposed Solutions to the FDIC Deposit Insurance Fund (Federal Deposit Insurance Corporation)
Proposed Solutions to the FDIC Deposit Insurance Fund (Federal Deposit Insurance Corporation)
2011
Facilitation and Practical Competency Assessment of Shiphandling Skills (Painted Ship Upon a Painted Ocean, Seamanship) Facilitation and Practical Competency Assessment of Shiphandling Skills (Painted Ship Upon a Painted Ocean, Seamanship)
Facilitation and Practical Competency Assessment of Shiphandling Skills (Painted Ship Upon a Painted Ocean, Seamanship)
2004
A Taxation Model: The Korean Value Added Tax on Electronic Commerce. A Taxation Model: The Korean Value Added Tax on Electronic Commerce.
A Taxation Model: The Korean Value Added Tax on Electronic Commerce.
2004
Catholic Social Thought and Business Ethics: Catholic Social Thought and Business Ethics; The Application of 10 Principles. Catholic Social Thought and Business Ethics: Catholic Social Thought and Business Ethics; The Application of 10 Principles.
Catholic Social Thought and Business Ethics: Catholic Social Thought and Business Ethics; The Application of 10 Principles.
2004
Loss Control in High Technology Electronics Manufacturing: A Longitudinal Study of Occupational Safety. Loss Control in High Technology Electronics Manufacturing: A Longitudinal Study of Occupational Safety.
Loss Control in High Technology Electronics Manufacturing: A Longitudinal Study of Occupational Safety.
2003
Corporate Risk Management. Corporate Risk Management.
Corporate Risk Management.
2003