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Fair Value Measurements in Impairment Testing: How SFAS No. 157 Increases Consistency and Comparability (Statement of Financial Accounting Standards)

Review of Business 2007, Oct, 27, 4

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Description

Abstract In September 2006, the Financial Accounting Standards Board issued a new standard, Statement of Financial Accounting Standards No. 157, Fair Value Measurements (SFAS 157). Prior to this Statement, U.S. Generally Accepted Accounting Principles included different definitions of fair value, and limited and dispersed application (measurement) guidance. SFAS 157 seeks to increase consistency and comparability, as well as transparency, in fair value measurements by providing a single definition of fair value, establishing a framework for measuring fair value, and expanding required disclosures about fair value measurements. This article examines how the new standard affects the fair-value-based impairment testing models for tangible assets, such as assets held for sale, and intangible assets, such as goodwill.

Fair Value Measurements in Impairment Testing: How SFAS No. 157 Increases Consistency and Comparability (Statement of Financial Accounting Standards)
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  • 2,99 €
  • Available on iPhone, iPad, iPod touch, and Mac.
  • Category: Business & Personal Finance
  • Published: 01 October 2007
  • Publisher: St. John's University, College of Business Administration
  • Print Length: 14 Pages
  • Language: English
  • Requirements: To view this book, you must have an iOS device with iBooks 1.3.1 or later and iOS 4.3.3 or later, or a Mac with iBooks 1.0 or later and OS X 10.9 or later.

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