Table
of Contents
Chapter 1 - Fair Value Accounting
Transaction Costs and Other Conditions
Measuring Fair Value when Transaction Volume is Low
Identifying Transactions That Are Not Orderly
When the Transaction Price May Not Equal Fair Value
Fair Value Measurement Approaches
Calibration of the Valuation Technique
Switching Valuation Techniques
Hierarchy of Information Sources
Fair Value Measurements for Liabilities
Fair Value Measurement Process Flow
Fair Value of Financial Instruments
Chapter 2 - The Fair Value Option
Chapter 3 - Fair Value in Asset and Liability Evaluation
Fair Value in Business Combinations
Fair Value in Inventory Evaluation
Fair Value in Fixed Asset Evaluation
Fair Value in Goodwill Evaluation
Final Examination…………………………………………………………………………………………………...43