Auditing fair values of issuers /

Auditing fair values of issuers /

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Bibliographic Details
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:	Auditing -- Standards -- United States. Disclosure in accounting -- Standards -- United States. Fair value -- United States -- Accounting.
Format:	E-Resource Journal
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/11902087

Hidden Bibliographic Details
Title varies:	Auditing fair values for auditors of issuers Auditing fair values -2013.
Other authors / contributors:	Zyla, Mark L., author. Tax Management Inc., issuing body.
Frequency:	Updated irregularly
Notes:	Authors: Mark Kohlbeck and Mark L. Zyla, . Includes bibliographical references. Title from title screen (viewed June 20, 2013).
Summary:	"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."

Table of Contents:

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.