New: IFRS 13 Fair Value Measurement [IFRS and FASB]
Finally, after five years of debate IFRS and the US’s FASB have agreed on definition of ‘Fair Value’. Although it does not change what is …
Posts tagged Fair Value Measurement
Fair Value Inputs Hierarchy (Fair Value Measurements)
For the purpose of fair value measurements, “inputs” are the assumptions that market participants would use in pricing an asset or liability, including assumptions regarding …
Measuring Fair Value of Goodwill with Impairment Testing
Under the accounting rule known as SFAS 142, companies are required to perform an annual goodwill impairment test regardless of whether there is a triggering …