· 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.
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ACC 499 Week 5 DQ 1 Accounting for Pension Plans and
DQ 2 General Motors
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Week 5 Discussion 1
"Accounting for Pension Plans" Please respond to the following: