Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Accounting standards codification (ASC) 820 contains one subtopic: ASC 820‐10, Overall, which defines fair value, describes a framework for measuring fair value, and details required disclosures. In pursuing an incremental approach, ASC 820 contains scope exceptions for certain, highly complex specialized applications. In addition to the scope exceptions, ASC 820 retains the practicability exceptions included in generally accepted accounting principles (GAAP) that applies when, in management's judgment, it is not practical to estimate fair value. ASC 820 requires the person performing the valuation to maximize the use of relevant assumptions that are observable from market data obtained from sources independent of the reporting entity. ASC 820 provides a typology of markets that potentially exist for assets or liabilities. ASC 820 differentiates between strategic buyers and financial buyers, of market participants that would potentially buy an asset or group of assets.
Accounting standards codification (ASC) 820 contains one subtopic: ASC 820‐10, Overall, which defines fair value, describes a framework for measuring fair value, and details required disclosures. In pursuing an incremental approach, ASC 820 contains scope exceptions for certain, highly complex specialized applications. In addition to the scope exceptions, ASC 820 retains the practicability exceptions included in generally accepted accounting principles (GAAP) that applies when, in management's judgment, it is not practical to estimate fair value. ASC 820 requires the person performing the valuation to maximize the use of relevant assumptions that are observable from market data obtained from sources independent of the reporting entity. ASC 820 provides a typology of markets that potentially exist for assets or liabilities. ASC 820 differentiates between strategic buyers and financial buyers, of market participants that would potentially buy an asset or group of assets.
ASC 820 Fair Value Measurements
Flood, Joanne M (Autor:in)
Wiley <fc>GAAP</fc> 2018 ; 1051-1070
12.03.2018
20 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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