Overview

Fair Value Accounting:From Theory to Practice is a comprehensive guide to fair value measurement one of the foundations of modern-day accounting. Fair value measurement is extremely important since it touches upon both accounting and finance. Many items in the financial statements are measured at fair value, e.g. financial instruments, items acquired in business combinations and, under IFRS, investment property. In addition, fair value is used extensively as a valuation base by corporate finance and valuation specialists. The book gradually unfolds the full theoretical framework for measuring fair value for accounting purposes, while providing clear, hands-on implementation guidelines. It includes concise and informative explanations, focusing on the theoretical and practical issues arising from the relevant accounting standards and using illustrative examples and further analysis.

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9781839984198

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This book is a reader-friendly presentation of the details of professional standards (i.e., FASB's Accounting Codification Standard 820 and IFRS 13: Fair Value Measurement) and the practical issues in Fair Value Measurement and Disclosure, including the differences between GAAP Standards and IFRS Standards. - Choice

Author Information

Shlomi Shuv is the owner of IFRS Consulting Ltd. and Head of the Accounting Program and Vice Dean of the Arison School of Business at the Interdisciplinary Center Herzliya. Yevgeni Ostrovsky is Senior Deputy to the Commissioner of the Capital Markets, Insurance and Savings Authority in Israel, and Head of the Accounting Division.

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