ACC 499 help A Guide to career/uophelp.com ACC 499 help A Guide to career/uophelp.com | Page 53

"Fair Value Accounting Under IFRS" Please respond to the following:
From the e-Activity, in terms of which takes precedence and
provides the most information, evaluate the potential interaction of
IFRS13 fair value measurement with other IFRS fair value
measurement standards. Create an argument for the increased
disclosure requirements under IFRS 13 as compared to other IFRS
standards addressing fair value measurement. Provide support for
your argument.

Examine the main problems that an entity may encounter, and
determine the highest and best use for fair value measurements under
IFRS 13. Identify and provide alternative recommendations that can
be used for determining fair value of assets when active markets are
not available.

Week 4 Discussion 2
"Asset Impairments: The Recession of 2008-2009" Please respond to
the following:
From the case study, compare the disclosure notes provided in
Nestle, Swatch Group, and Royal Bank of Scotland with the
disclosure notes of News Corp and CBS Corporation. Explain which
disclosure notes are more informative to the stakeholders in the
evaluation of the financial statements.

Contrast the difference between the impairment testing of goodwill
and the impairment testing requirements for other assets. Examine the
purpose of the differences identified in testing impairment of
goodwill and other assets.

-----------------------------------------------------------------------------------