navod k realne hodnote

PwC publikoval tento celkem hezky navod pro zjisteni realne hodnoty (ASC 820, neboli stary FAS 157):Guide to fair vlaue  

Guide to accounting for business combinations


Deloitte United States has published an updated edition of A Roadmap to Accounting for Business Combinations and Related Topics (PDF 2,197k). This 285-page book reflects the FASB Accounting Standards Codification and includes a 12-page appendix that examines differences between US GAAP and IFRSs (IFRS 3 and IASs 27, 36, and 38) on this topic.

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