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Valuations for Financial Reporting in Today's Market
Oleh:
Journal of Accountancy
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 207 no. 5 (May 2009)
,
page 44.
Topik:
Valuations
;
Financial Reporting
;
Market
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.27
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The current economic environment has presented unprecedented circumstances for members of the business valuation profession. Those who perform valuations for financial reporting are grappling with issues surrounding impairment, market capitalization versus fair value determinations, reasonable rates of return, and active versus distressed and inactive markets, to name a few. The JofA hosted a virtual round-table discussion with valuation professionals from the financial reporting sector to gauge how they are handling such issues in today’s climate and what their outlook is for the near future.
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