FAIR VALUE MEASUREMENT Practical Guidance and Implementation «Writing Fair Value Measurement was a monumental task fraught with controversy not only in the U.S., but also abroad. Having coauthored a book with Mark as well as written one myself, I was even more impressed that Mark was able to navigate these fair value minefields and produce a work that will be a tremendous help to accountants and non-accountants alike. If you are looking for a 'one-stop' book on fair value measurement, this is it!» —Neil J. Beaton, CPA/ABV, CFA, ASA, Managing Director, Valuation Services, Alvarez & Marsal «In recent years, the FASB and the IASB have added many requirements for various assets and liabilities to be measured at fair value. In this book, Zyla clearly describes how to implement fair value measurement and how investors and creditors should interpret it. The crisp writing and illuminating analysis will help readers to grasp the essence of fair value accounting and to apply it wisely.» —J. Edward Ketz, Associate Professor of Accounting, Pennsylvania State University «The focus of the book is on fair value measurement based on level 3 inputs. This is a critical area of valuations for financial reporting due to a false comfort given by routine application of evaluating models and assumptions without real possibilities of calibration. Mark Zyla offers an extraordinary help in understanding the reliability of the inputs and the outputs of the different methodologies and the inherent biases in each of them. The book is a precious support for better valuation both in U.S. GAAP and in IFRS fair value reporting.» —Mauro Bini, Full Professor of Corporate Finance, Bocconi University; Chairman, Management Board OIV (Organismo Italiano di Valutazione) Essential guidance on the fair value measurement process Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, Fair Value Measurement: Practical Guidance and Implementation, Second Edition brings you up to speed on what fair value really means.
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С новой палеткой All The Fun of the Fair легко создать причудливые образы в макияже. 12 оттенков высокопигментированных теней идеально подойдут для любого летнего макияжа.
Your personal coach and game plan for creating a unique and award-winning science fair project Developing a science fair project from the ground up can be a daunting task–and today's science fairs are more competitive than ever before. The Complete Workbook for Science Fair Projects takes you step by step through the entire process of brainstorming, finding, completing, and submitting an award-winning science fair project of your very own. The special features of this easy-to-use, interactive workbook include:Complete instructions and fun, meaningful exercises to help you develop a science fair project idea from scratchExpert advice on choosing and researching a topic, finding a mentor, conducting an experiment, analyzing your findings, putting together a winning display, and much moreInspiring stories of real projects that show how students solved particular problems This ingenious guide also helps you prepare to deliver a top-notch oral presentation and answer questions from science fair judges. Plus, you'll find sample project journal worksheets, a handy list of scientific supply companies, and lots of space to record your thoughts and ideas as you work on your project. Today's exciting world of science fairs and contests offers many great opportunities. With The Complete Workbook for Science Fair Projects, you'll learn to think like a scientist and create a more effective, impressive science fair project–opening the door for an amazing science journey!
In Corgiville, as in many small towns all over America, the biggest event of the year is the fair. And the most exciting thing at the Corgiville Fair is the goat race. Caleb Corgi has spent months training his goat, Josephine, for the big event. But Edgar Tomcat's goat is fast, too, and Caleb knows that Edgar is not above indulging in some dirty tricks in order to win. The sights, sounds, smells, and all the fun and excitement of a typical small-town fair are captured with humor and affection both in the text and in mar-velously detailed watercolor paintings. Формат: 31 см х 23,5 см.
An all-encompassing guide to the elements and basics of fair value With 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.
A practical, authoritative guide to the assessment of wind resources for utility-scale wind projects—authored by a team of experts from a leading renewable energy consultancy The successful development of wind energy projects depends on an accurate assessment of where, how often, and how strongly the wind blows. A mistake in this stage of evaluation can cause severe financial losses and missed opportunities for developers, lenders, and investors. Wind Resource Assessment: A Practical Guide to Developing a Wind Project shows readers how to achieve a high standard of resource assessment, reduce the uncertainty associated with long-term energy performance, and maximize the value of their project assets. Beginning with the siting, installation, and operation of a high-quality wind monitoring program, this book continues with methods of data quality control and validation, extrapolating measurements from anemometer height to turbine height, adjusting short-term observations for historical climate conditions, and wind flow modeling to account for terrain and surface conditions. In addition, Wind Resource Assessment addresses special topics such as: Worker safety Data security Remote sensing technology (sodar and lidar) Offshore resource assessment Impacts of climate change Uncertainty estimation Plant design and energy production estimatio Filled with important information ranging from basic fundamentals of wind to cutting-edge research topics, and accompanied by helpful references and discussion questions, this comprehensive text—designed for an international audience—is a vital reference that promotes consistent standards for wind assessment across the industry.