The Resource Auditing fair values of issuers, Mark Kohlbeck, CPA, Ph.D., Assistant Professor, Florida Atlantic University, Boca Raton, Florida

Auditing fair values of issuers, Mark Kohlbeck, CPA, Ph.D., Assistant Professor, Florida Atlantic University, Boca Raton, Florida

Label
Auditing fair values of issuers
Title
Auditing fair values of issuers
Statement of responsibility
Mark Kohlbeck, CPA, Ph.D., Assistant Professor, Florida Atlantic University, Boca Raton, Florida
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Kohlbeck, Mark A
Entry convention
integrated entry
Former title
  • Auditing fair values for auditors of issuers
  • Auditing fair values
LC call number
HF5616.U5
LC item number
A345 no. 5403-2nd (INTERNET)
Nature of contents
dictionaries
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Zyla, Mark L.
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : audit, practice and special topics
Series volume
portfolio 5403-2nd
http://library.link/vocab/subjectName
  • Auditing
  • Disclosure in accounting
  • Fair value
Label
Auditing fair values of issuers, Mark Kohlbeck, CPA, Ph.D., Assistant Professor, Florida Atlantic University, Boca Raton, Florida
Instantiates
Publication
Note
Authors: Mark Kohlbeck and Mark L. Zyla, <June 20, 2013>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)430225208
Label
Auditing fair values of issuers, Mark Kohlbeck, CPA, Ph.D., Assistant Professor, Florida Atlantic University, Boca Raton, Florida
Publication
Note
Authors: Mark Kohlbeck and Mark L. Zyla, <June 20, 2013>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)430225208

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