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Description of A Practitioner's Guide to Full Fair Value Accounting of Financial Instruments

A Practitioner's Guide to Full Fair Value Accounting of Financial Instruments is a straightforward, practical guide that leads you from the basic theory through to disclosure.

Who needs this book?
Essential reading for all practitioners involved in financial accounting, including.

Finance directors
Analysts
Company secretaries
Bankers
Standard setters & interest groups
Accountants
Auditors
Corporate lawyers
Regulators
Academics of accounting, business studies, commercial law and related studies

Title Information

ISBN:

9781898830412

Pages:

247 pages

Format:

Paperback

Product Code:

13949

Publisher:

City & Financial Publishing

Published:

04/08/2001

Edition:

1st Edition

Press and Industry Reviews

'This book is a useful contribution to the debate. It aims, and I believe succeeds, in setting out the proposals and the debate in an accessible and convenient form. It should help understanding. Hopefully, not just understanding of what is proposed, but also understanding by both sides of the other side of the debate.'
Sir David Tweedie, Chairman
International Accounting Standards Board

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Contents of A Practitioner's Guide to Full Fair Value Accounting of Financial Instruments

Foreword by
Sir David Tweedie

1. The basic theory
2. What is a financial instrument?
3. The measurement hierarchy
4. Market considerations
5. When is the market price not good enough?
6. Valuations
7. Recognition and derocognition
8. Balance sheet presentation
9. Income
10. Hedges
11. Disclosure
12. Transition
13. Will it happen and when