01842nam a2200193Ia 4500 TDMU_21234 210410s9999 xx 000 0 und d 657.3 C110 Catty, James P Hướng dẫn của chuyên gia về giá trị hợp lý : tương lai của báo cáo tài chính Hoboken, N.J. John Wiley & Sons 2012 xv, 240 p. Includes index (p. 223-240); "An all-encompassing guide to the elements and basics of fair valueWith the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) Includes sample financial statements of both U.S. and foreign companies Appropriate for anyone involved professionally with finance--managers, accountants, investors, bankers, instructors, and students--The Professional's Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure"--Provided by publisher. Fair value Accounting Standards; Financial statements; Giá trị hợp lý Kế toán Tiêu chuẩn; Báo cáo tài chính http://lrc.tdmu.edu.vn/opac/search/detail.asp?aID=2&ID=21234 Trung tâm Học liệu Trường Đại học Thủ Dầu Một