|
|
|
|
| LEADER |
00000cai a2200000Ka 4500 |
| 001 |
in00004532373 |
| 003 |
OCoLC |
| 005 |
20220616120349.0 |
| 006 |
m o d |
| 007 |
cr mn||||||||| |
| 008 |
090812c20099999vau x w o 0 a2eng d |
| 035 |
|
|
|a (OCoLC)430225208
|
| 040 |
|
|
|a BNA
|c BNA
|d BNA
|d OCLCO
|d BNA
|d UtOrBLW
|
| 043 |
|
|
|a n-us---
|
| 049 |
|
|
|a EVKA
|
| 050 |
|
4 |
|a HF5616.U5
|b A345 no. 5403-2nd (INTERNET)
|
| 100 |
1 |
|
|a Kohlbeck, Mark A.
|
| 245 |
1 |
0 |
|a Auditing fair values for auditors of issuers /
|c Mark Kohlbeck, Mark L. Zyla.
|
| 247 |
1 |
0 |
|a Auditing fair values
|f <Aug. 23, 2012>-2013.
|
| 260 |
|
|
|a Arlington, VA :
|b Tax Management,
|c ©2009-
|
| 310 |
|
|
|a Updated irregularly.
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
|
|a computer
|b c
|2 rdamedia
|
| 338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
| 490 |
1 |
|
|a BNA tax and accounting portfolio ;
|v 5403-2nd
|
| 500 |
|
|
|a Electronic resource.
|
| 505 |
0 |
|
|a Detailed analysis. Scope, focus, and purpose of portfolio -- Fair value accounting -- Fair value estimation -- Fundamentals of auditing fair values -- Planning -- Interim procedures -- Year-end procedures -- Sources of evidence -- Using an expert in auditing fair value -- Auditing fair values associated with illiquid markets -- Auditing sensitive items applicable to all industries -- Industry specific issues -- Working papers.
|
| 504 |
|
|
|a Includes bibliographical references.
|
| 520 |
|
|
|a "... explains and analyzes the rules and best practices for auditing fair values under U.S. and international auditing standards. Principal U.S. auditing procedures are prescribed by AICPA Statement of Auditing Standards No. 101, Auditing Fair Values, which the Public Company Accounting Oversight Board has endorsed for audits of issuers (i.e., public companies). Internationally, procedures for auditing fair values are set forth in International Standard on Auditing No. 540 (Revised and Redrafted), Auditing Accounting Estimates Including Fair Value Accounting Estimates and Related Disclosures."
|
| 538 |
|
|
|a Mode of access: World Wide Web.
|
| 588 |
|
|
|a Title from title screen (viewed June 20, 2013).
|
| 650 |
|
0 |
|a Auditing
|x Standards
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2007100518
|
| 650 |
|
0 |
|a Disclosure in accounting
|x Standards
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh85038334
|
| 650 |
|
0 |
|a Fair value
|z United States
|x Accounting.
|0 http://id.loc.gov/authorities/subjects/sh94002203
|
| 700 |
1 |
|
|a Zyla, Mark L.
|0 http://id.loc.gov/authorities/names/no2009039931
|
| 710 |
2 |
|
|a Tax Management Inc.
|0 http://id.loc.gov/authorities/names/n79106330
|
| 776 |
0 |
8 |
|i Print version:
|a Kohlbeck, Mark A.
|t Auditing fair values for auditors of issuers.
|d Arlington, VA : Tax Management, c2013-
|w (OCoLC)849647410.
|
| 830 |
|
0 |
|a Accounting policy & practice series ;
|v 5403-2nd.
|0 http://id.loc.gov/authorities/names/no2006113291
|
| 856 |
4 |
0 |
|u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=apps_5403&split=1
|z Connect to online resource - MSU College of Law authorized users
|t 0
|
| 907 |
|
|
|y .b70752412
|b 160820
|c 090901
|
| 998 |
|
|
|a dx
|b 090901
|c i
|d m
|e -
|f eng
|g vau
|h 0
|i 2
|
| 994 |
|
|
|a C0
|b BNA
|
| 999 |
f |
f |
|i c7450aaf-326e-5c2a-8e7c-351ba4e2d5f0
|s 8527b711-eeda-5b93-899c-428e49999fe1
|t 0
|
| 952 |
f |
f |
|p Non-Circulating
|a Michigan State University-Library of Michigan
|b Michigan State University
|c MSU Schaefer Law Library
|d MSU Schaefer Law Library - Internet
|t 0
|e HF5616.U5 A345 no. 5403-2nd (INTERNET)
|h Library of Congress classification
|i Electronic Resource
|j Online
|n 1
|
| 856 |
4 |
0 |
|t 0
|u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=apps_5403&split=1
|y Connect to online resource - MSU College of Law authorized users
|
