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The Resource Time value of money and fair value accounting : concepts and tools, Jae K. Shim

Time value of money and fair value accounting : concepts and tools, Jae K. Shim

Label
Time value of money and fair value accounting : concepts and tools
Title
Time value of money and fair value accounting
Title remainder
concepts and tools
Statement of responsibility
Jae K. Shim
Creator
Subject
Language
eng
Cataloging source
BTCTA
http://library.link/vocab/creatorName
Shim, Jae K
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • Fair value
  • Valuation
Label
Time value of money and fair value accounting : concepts and tools, Jae K. Shim
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Contents
  • Financial Applications
  • Fair Value Valuation
  • Examples of Valuation Models
  • Market Multiples
  • Stock Valuation
  • Bond Valuation
  • Real Estate Valuation
  • Matrix Pricing
  • Discounted Cash Flows (DCF)
  • Employee Share Options
  • The Black-Scholes-Merton Option Pricing Model
  • Time Value Fundamentals
  • Other Lattice-based Option Models
  • Binomial
  • Trinomial
  • Multinomial
  • Nontransferability and Early Exercise
  • Adjusted Replacement Cost
  • Illustrations of Fair Value Disclosures - Reliability Assessment
  • Table 1: The Future Value of $1.00
  • Table 2: The Future Value of an Ordinary Annuity of $1.00
  • Table 3: The Present Value of $1.00
  • How Do You Calculate Future Values? - How Money Grows
  • Table 4: The Present Value of an Ordinary Annuity of $1.00
  • Table 5: The Present Value of an Annuity Due of $1.00
  • Table 6: Monthly Installment Loan Payment
  • Table 7: Normal Distribution Table
  • Marathon Oil 2011 Annual Report
  • 15. Fair Value Measurements
  • Fair Values - Recurring
  • Fair Values - Nonrecurring
  • Fair Values - Financial Instruments
  • Walt Disney Co. 2010 Annual Report
  • Simple Interest
  • 16. Fair Value Measurement
  • Fair Value of Financial Instruments
  • Transfers of Financial Assets
  • Credit Concentrations
  • Marathon Oil 2008 Annual Report
  • 17. Fair Value Measurements
  • Textron 2008 Annual Report
  • Note 10. Fair Values of Assets and Liabilities
  • Assets and Liabilities Recorded at Fair Value on a Recurring Basis
  • Compound Interest
  • Intrayear Compounding
  • The Power of Compounding
  • Future Value of an Annuity
  • Ordinary Annuity
  • Annuity Due
  • Machine generated contents note:
  • Future-Value Difference between Ordinary Annuity and Annuity Due
  • Can a Computer Help?
  • What is Present Value - How Much Money is Worth Now?
  • An Application
  • Present Value of Mixed Streams of Cash Flows
  • Present Value of an Annuity
  • Ordinary Annuity (OD)
  • Annuity Due (AD)
  • Present-Value Difference between Ordinary Annuity and Annuity Due
  • Can a Computer Help?
  • Accounting Applications
  • Perpetuities
  • Deferred Annuities
  • Future Value of a Deferred Annuity
  • Present Value of a Deferred Annuity
  • What are the Applications of Future Values and Present Values?
  • Deposits to Accumulate a Future Sum (or Sinking Fund)
  • Amounts of periodic withdrawals
  • Determining the Number of Periods Required
  • Can a Computer Help?
  • Computing Interest Rate
  • Fair Value Measurements
  • Can a Computer Help?
  • Amortized Loans
  • Lease Payments
  • Can a Computer Help?
  • How to Develop Loan Amortization Schedule
  • Annual Percentage Rate (APR)
  • Rates of Growth
  • Bond Valuation
  • Effective-Interest Method of Amortization of Bond Discount or Premium
  • Bond Yields and Internal Rate of Return
  • The Fair Value Hierarchy
  • Can a Computer Help?
  • Stock Valuation
  • Single Holding Period
  • Multiple Holding Period
  • a.
  • Zero Growth Case
  • b.
  • Constant Growth Case
  • Discounted Cash Flow (DCF) Techniques
  • Net Present Value
  • Risk and Restrictions
  • Internal Rate of Return
  • Can a Computer Help?
  • Lease versus Purchase Decision
  • Buy versus Lease Evaluation Report
  • Can a Computer Help?
  • Expected Cash Flow Model
  • Choosing an Appropriate Discount Rate
  • Cost of Debt
  • Cost of Common Stock
  • Cost of Retained Earnings
  • The Difference between the Principal Market and the Most Advantageous Market
  • Computing the Overall Cost of Capital
  • Conclusion
  • Fair Value Principle
  • Using Cash Flow Information and Present Value in Accounting (SFAC No. 7)
  • Present Value Measurement
  • Liabilities
  • Interest Methods
  • Fair Value Measurements
  • The Hypothetical Transaction
  • The Principal (or Most Advantageous) Market
  • Valuation Approaches
  • Market Participants
  • Highest and Best Use
  • Valuation Techniques
  • Fair Value Hierarchy
  • Fair Value Disclosures
  • Fair Value Option for Financial Assets and Financial Liabilities
  • Allowed Items
  • Disallowed Items
  • Electing the Fair Value Option and Election Dates
  • Events
  • The Three Levels of Fair Value Hierarchy
  • Instrument Application
  • Balance Sheet
  • Income Statement
  • Statement of Cash Flows
  • Sample Application of ASC 820-10-25 (FAS-159)
  • Disclosures
  • Eligible Items at Effective Date
  • Available-for-Sale and Held-to-Maturity Securities
  • Not-For-Profit Organizations
  • Where Are Fair Values Used in Financial Statements?
Control code
ocn768168692
Dimensions
24 cm
Extent
xiii, 143 p.
Isbn
9781906403768
Isbn Type
(pbk.)
Other physical details
ill.
System control number
(OCoLC)768168692
Label
Time value of money and fair value accounting : concepts and tools, Jae K. Shim
Publication
Bibliography note
Includes bibliographical references and index
Contents
  • Financial Applications
  • Fair Value Valuation
  • Examples of Valuation Models
  • Market Multiples
  • Stock Valuation
  • Bond Valuation
  • Real Estate Valuation
  • Matrix Pricing
  • Discounted Cash Flows (DCF)
  • Employee Share Options
  • The Black-Scholes-Merton Option Pricing Model
  • Time Value Fundamentals
  • Other Lattice-based Option Models
  • Binomial
  • Trinomial
  • Multinomial
  • Nontransferability and Early Exercise
  • Adjusted Replacement Cost
  • Illustrations of Fair Value Disclosures - Reliability Assessment
  • Table 1: The Future Value of $1.00
  • Table 2: The Future Value of an Ordinary Annuity of $1.00
  • Table 3: The Present Value of $1.00
  • How Do You Calculate Future Values? - How Money Grows
  • Table 4: The Present Value of an Ordinary Annuity of $1.00
  • Table 5: The Present Value of an Annuity Due of $1.00
  • Table 6: Monthly Installment Loan Payment
  • Table 7: Normal Distribution Table
  • Marathon Oil 2011 Annual Report
  • 15. Fair Value Measurements
  • Fair Values - Recurring
  • Fair Values - Nonrecurring
  • Fair Values - Financial Instruments
  • Walt Disney Co. 2010 Annual Report
  • Simple Interest
  • 16. Fair Value Measurement
  • Fair Value of Financial Instruments
  • Transfers of Financial Assets
  • Credit Concentrations
  • Marathon Oil 2008 Annual Report
  • 17. Fair Value Measurements
  • Textron 2008 Annual Report
  • Note 10. Fair Values of Assets and Liabilities
  • Assets and Liabilities Recorded at Fair Value on a Recurring Basis
  • Compound Interest
  • Intrayear Compounding
  • The Power of Compounding
  • Future Value of an Annuity
  • Ordinary Annuity
  • Annuity Due
  • Machine generated contents note:
  • Future-Value Difference between Ordinary Annuity and Annuity Due
  • Can a Computer Help?
  • What is Present Value - How Much Money is Worth Now?
  • An Application
  • Present Value of Mixed Streams of Cash Flows
  • Present Value of an Annuity
  • Ordinary Annuity (OD)
  • Annuity Due (AD)
  • Present-Value Difference between Ordinary Annuity and Annuity Due
  • Can a Computer Help?
  • Accounting Applications
  • Perpetuities
  • Deferred Annuities
  • Future Value of a Deferred Annuity
  • Present Value of a Deferred Annuity
  • What are the Applications of Future Values and Present Values?
  • Deposits to Accumulate a Future Sum (or Sinking Fund)
  • Amounts of periodic withdrawals
  • Determining the Number of Periods Required
  • Can a Computer Help?
  • Computing Interest Rate
  • Fair Value Measurements
  • Can a Computer Help?
  • Amortized Loans
  • Lease Payments
  • Can a Computer Help?
  • How to Develop Loan Amortization Schedule
  • Annual Percentage Rate (APR)
  • Rates of Growth
  • Bond Valuation
  • Effective-Interest Method of Amortization of Bond Discount or Premium
  • Bond Yields and Internal Rate of Return
  • The Fair Value Hierarchy
  • Can a Computer Help?
  • Stock Valuation
  • Single Holding Period
  • Multiple Holding Period
  • a.
  • Zero Growth Case
  • b.
  • Constant Growth Case
  • Discounted Cash Flow (DCF) Techniques
  • Net Present Value
  • Risk and Restrictions
  • Internal Rate of Return
  • Can a Computer Help?
  • Lease versus Purchase Decision
  • Buy versus Lease Evaluation Report
  • Can a Computer Help?
  • Expected Cash Flow Model
  • Choosing an Appropriate Discount Rate
  • Cost of Debt
  • Cost of Common Stock
  • Cost of Retained Earnings
  • The Difference between the Principal Market and the Most Advantageous Market
  • Computing the Overall Cost of Capital
  • Conclusion
  • Fair Value Principle
  • Using Cash Flow Information and Present Value in Accounting (SFAC No. 7)
  • Present Value Measurement
  • Liabilities
  • Interest Methods
  • Fair Value Measurements
  • The Hypothetical Transaction
  • The Principal (or Most Advantageous) Market
  • Valuation Approaches
  • Market Participants
  • Highest and Best Use
  • Valuation Techniques
  • Fair Value Hierarchy
  • Fair Value Disclosures
  • Fair Value Option for Financial Assets and Financial Liabilities
  • Allowed Items
  • Disallowed Items
  • Electing the Fair Value Option and Election Dates
  • Events
  • The Three Levels of Fair Value Hierarchy
  • Instrument Application
  • Balance Sheet
  • Income Statement
  • Statement of Cash Flows
  • Sample Application of ASC 820-10-25 (FAS-159)
  • Disclosures
  • Eligible Items at Effective Date
  • Available-for-Sale and Held-to-Maturity Securities
  • Not-For-Profit Organizations
  • Where Are Fair Values Used in Financial Statements?
Control code
ocn768168692
Dimensions
24 cm
Extent
xiii, 143 p.
Isbn
9781906403768
Isbn Type
(pbk.)
Other physical details
ill.
System control number
(OCoLC)768168692

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