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
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The item Time value of money and fair value accounting : concepts and tools, Jae K. Shim represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Massey University Library, University of New Zealand.This item is available to borrow from 1 library branch.
Resource Information
The item Time value of money and fair value accounting : concepts and tools, Jae K. Shim represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Massey University Library, University of New Zealand.
This item is available to borrow from 1 library branch.
 Language
 eng
 Extent
 xiii, 143 p.
 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 BlackScholesMerton Option Pricing Model
 Time Value Fundamentals
 Other Latticebased 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:
 FutureValue 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)
 PresentValue 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
 EffectiveInterest 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 8201025 (FAS159)
 Disclosures
 Eligible Items at Effective Date
 AvailableforSale and HeldtoMaturity Securities
 NotForProfit Organizations
 Where Are Fair Values Used in Financial Statements?
 Isbn
 9781906403768
 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
 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
 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 BlackScholesMerton Option Pricing Model
 Time Value Fundamentals
 Other Latticebased 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:
 FutureValue 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)
 PresentValue 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
 EffectiveInterest 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 8201025 (FAS159)
 Disclosures
 Eligible Items at Effective Date
 AvailableforSale and HeldtoMaturity Securities
 NotForProfit 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
 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 BlackScholesMerton Option Pricing Model
 Time Value Fundamentals
 Other Latticebased 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:
 FutureValue 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)
 PresentValue 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
 EffectiveInterest 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 8201025 (FAS159)
 Disclosures
 Eligible Items at Effective Date
 AvailableforSale and HeldtoMaturity Securities
 NotForProfit 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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