Auditing fair values of issuers /
Saved in:
| Author / Creator: | Kohlbeck, Mark A., author. |
|---|---|
| Imprint: | Arlington, VA : Tax Management, [2009]- |
| Description: | 1 online resource |
| Language: | English |
| Series: | Accounting policy & practice portfolios : audit, practice and special topics ; portfolio 5403-2nd Accounting policy & practice series ; 5403-2nd. |
| Subject: | |
| Format: | E-Resource Journal |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/11902087 |
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| 050 | 4 | |a HF5616.U5 |b A345 no. 5403-2nd | |
| 049 | |a BNAM | ||
| 100 | 1 | |a Kohlbeck, Mark A., |e author. | |
| 245 | 1 | 0 | |a Auditing fair values of issuers / |c Mark Kohlbeck, CPA, Ph.D., Assistant Professor, Florida Atlantic University, Boca Raton, Florida. |
| 247 | 1 | 0 | |a Auditing fair values for auditors of issuers |f <June 20, 2013> |
| 247 | 1 | 0 | |a Auditing fair values |f <Aug. 23, 2012>-2013. |
| 264 | 1 | |a Arlington, VA : |b Tax Management, |c [2009]- | |
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
| 337 | |a computer |b c |2 rdamedia |0 http://id.loc.gov/vocabulary/mediaTypes/c | ||
| 338 | |a online resource |b cr |2 rdacarrier |0 http://id.loc.gov/vocabulary/carriers/cr | ||
| 490 | 1 | |a Accounting policy & practice portfolios : audit, practice and special topics ; |v portfolio 5403-2nd | |
| 500 | |a Authors: Mark Kohlbeck and Mark L. Zyla, <June 20, 2013>. | ||
| 520 | |a "Bloomberg Tax Accounting Portfolio 5403-2nd, Auditing Fair Values of Issuers (Accounting Policy and Practice Series), explains and analyzes the rules and best practices for auditing fair values under U.S. and international auditing standards. Principal U.S. auditing procedures for auditors of issuers are prescribed by the Public Company Accounting Oversight Board. Internationally, procedures for auditing fair values are set forth in International Standard on Auditing No. 540 (Revised and Redrafted), Auditing Accounting Estimates Including Fair Value Accounting Estimates and Related Disclosures." | ||
| 505 | 0 | |a Detailed analysis. Scope, focus, and purpose of portfolio -- Fair value accounting -- Fair value estimation -- Fundamentals of auditing fair values -- Planning -- Interim procedures -- Year-end procedures -- Sources of evidence -- Using an expert in auditing fair value -- Auditing fair values associated with illiquid markets -- Auditing sensitive items applicable to all industries -- Industry specific issues -- Working papers. | |
| 504 | |a Includes bibliographical references. | ||
| 588 | |a Title from title screen (viewed June 20, 2013). | ||
| 650 | 0 | |a Auditing |x Standards |z United States. |0 http://id.loc.gov/authorities/subjects/sh2007100518 | |
| 650 | 0 | |a Disclosure in accounting |x Standards |z United States. | |
| 650 | 0 | |a Fair value |z United States |x Accounting. | |
| 700 | 1 | |a Zyla, Mark L., |e author. |0 http://id.loc.gov/authorities/names/no2009039931 |1 http://viaf.org/viaf/83598482 | |
| 710 | 2 | |a Tax Management Inc., |e issuing body. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://viaf.org/viaf/147736479 | |
| 830 | 0 | |a Accounting policy & practice series ; |v 5403-2nd. | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/citation/bna%20apps%205403 |y Bloomberg Law |z Restricted to University of Chicago Law School users |
| 903 | |a HeVa | ||
| 903 | |a HeVa | ||
| 929 | |a etemp | ||
| 999 | f | f | |i 2dbb4ac5-9f02-548e-9167-b497d98638f2 |s ce94423e-e7ff-51f6-9274-99acda831c7d |
| 928 | |t Library of Congress classification |a HF5616.U5 A345 no. 5403-2nd |l Online |c UC-FullText |n Restricted to University of Chicago Law School users |u https://www.bloomberglaw.com/citation/bna%20apps%205403 |z Bloomberg Law |g ebooks |i 11871851 | ||