Search results with tag "Fair value measurements and disclosures"
Private equity valuations: Best practices and pitfalls
www.grantthornton.pr— specifically, ASC 820, Fair Value Measurements and Disclosures — requires fair value measurements of disclosures and provides a single framework for measuring fair value and related disclosures. ASC 820 defines various terms, such as the seller’s perspective, market participant and orderly transactions, to help private equity operators ...
Audit clearly IFRS fair value measurement - Deloitte US
www2.deloitte.comsingle definition to be applied to all fair value measurements and disclosures. The definition of fair value is “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date”. The “When” and “How” of fair value measurement
INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …
www.ifac.orgAppendix: Fair Value Measurements and Disclosures under Different Financial Reporting Frameworks International Standard on Auditing (ISA) 540, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the
A Roadmap to Fair Value Measurements and Disclosures ...
www2.deloitte.com10.2.7.3 Liabilities and Instruments Classified in Equity That Are Not Held by Other Parties as Assets 148 10.2.7.4 Adjustments for Risk and Transferability Restrictions 150 10.2.7.5 Examples 156 10.2.8 Application to Financial Assets and Financial Liabilities With Offsetting Risk Positions 161 10.2.8.1 General 161
A Roadmap to Accounting for Noncontrolling Interests
www2.deloitte.comFair Value Measurements and Disclosures Foreign Currency Transactions and Translations Income Taxes Initial Public Offerings Leases Noncontrolling Interests Non-GAAP Financial Measures Revenue Recognition SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards Statement of Cash Flows. iv