Handbook of Accounting Valuations (Handbooks of Accounting)
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This book is a conceptual review of valuation. In simpler times accountants just put the numbers of the books and they remained there. Assets depreciated but many assets were the same for many years and we ignored appreciation until it was realized by a sale. Today accounting seems complicated by comparison. Students of accounting and practicing accountants know that fair value accounting is an ongoing controversy that has an impact on the global economy.When our client made its initial public offering of stock, a very experienced securities lawyer made the following observation, "When the company sells it's stock and it can authorize an unlimited number of shares, then it has an unlimited source of money, at least in theory." This also haunted me as an accountant so I attempt in this handbook to explore the topic.My students now have my first handbook of accounting guideposts, second handbook of accounting standards, and this handbook of accounting valuations. Students tell me these are practical and useful.
Format:Paperback
Language:English
ISBN:1499145063
ISBN13:9781499145069
Release Date:April 2014
Publisher:CreateSpace Independent Publishing Platform
Weight:0.67 lbs.
Dimensions:9.0" x 0.4" x 6.0"
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