MARC details
| 000 -LEADER |
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| fixed length control field |
03211nam a22003378i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
CR9781839984204 |
| 003 - CONTROL NUMBER IDENTIFIER |
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UkCbUP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240909174954.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
220816s2022||||enk o ||1 0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781839984204 (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9781839984198 (hardback) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UkCbUP |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UkCbUP |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5681.V3 |
| Item number |
S48 2022 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657/.7 |
| Edition number |
23/eng/20220107 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Shuv, Shlomi, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
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| Title |
Fair value in accounting : |
| Remainder of title |
from theory to practice : the complete handbook for fair value measurements (IFRS & US GAAP) / |
| Statement of responsibility, etc. |
Shlomi Shuv, Yevgeni Ostrovsky. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
London : |
| Name of producer, publisher, distributor, manufacturer |
Anthem Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2022. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (xii, 211 pages) : |
| Other physical details |
digital, PDF file(s). |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
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| General note |
Title from publisher's bibliographic system (viewed on 15 Sep 2022). |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
<br>Fair Value Accounting: From Theory to Practice</i> 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. <br><br>The book covers fair value in accordance with the two most prevalent accounting systems used worldwide: International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). Although they take very similar approaches to the topic, there are some slight, albeit significant, differences between them that are thoroughly discussed in the book. <br><br>The book combines professional accounting literature, standards and practice into a single well-rounded and user-friendly resource. The book is intended as an essential tool not only for professionals involved in preparing or auditing financial statements - such as accountants and financial managers - but also for practitioners in related domains, such as appraisers and preparers of valuations for legal proceedings based on fair value. The book includes many practical examples for students (specifically, accounting students as well as individuals preparing to take the CPA exams) and accounting and finance researchers as well as for other academic purposes. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Fair value |
| General subdivision |
Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Ostrovsky, Yevgeni, |
| Relator term |
author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Relationship information |
Print version: |
| International Standard Book Number |
9781839984198 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://www.cambridge.org/core/product/identifier/9781839984204/type/BOOK">https://www.cambridge.org/core/product/identifier/9781839984204/type/BOOK</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
eBooks |
