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Tuesday, June 18, 2019

Anything in Corporate Finance Field Research Proposal

Anything in Corporate Finance Field - Research Proposal ExampleGiven that this is a completely newfangled type of accounting, a number of questions are popping in the minds of accounting professionals-Given that this is an entirely new governance system, a number of experts are trying to result such questions or raise more questions. The author proposes to undertake a broad educational perspective of this subject by assessing the current company valuation techniques and hence try to evaluate if these techniques are feasible to carry out fair value measurements of company assets. Mard, Michael J. 2008Fair value measurements have been in discussions for many age but post the current Sub-Prime crisis the same is in the process of getting mandatory for publicly listed organizations and a number of private companies as well. This new sine qua non is expected to trigger a number of researches in the industry trying to answer the questions that is embossed by practicing accountants o f the industry. The author proposes to contribute by trying to answer the following Research Questions pertaining to the proposed researchIn an interview with Mr. ... ny years but post the current Sub-Prime crisis the same is in the process of getting mandatory for publicly listed organizations and a number of private companies as well. This new requirement is expected to trigger a number of researches in the industry trying to answer the questions that is raised by practicing accountants of the industry. The author proposes to contribute by trying to answer the following Research Questions pertaining to the proposed research(a) How effective are the current company valuation techniques in determining the fair value of company assets(b) What are the possible fair value measurement methodologies that companies should be following(c) Will these fair value measurements efficaciously mitigate the risks of overvaluation of company assetsThe research will be conducted in academic style a nd hence will be a mix of academic theorizing as well as investigation into limited practical implications.Literature ReviewIn an interview with Mr. Robert H Herz, FASB Chairman, he emphasized that the SFAS 157 is not the starting signal introduction of the concept of Fair Value measurements. Fair Value has appeared in many standards in the last few decades and hence is not a new concept. However, a consolidated standard of fair value from GAAP perspective was needed and SFAS 157 was introduced to fulfil this criteria. The emphasis of fair value is to provide accurate training to those individuals that study financial statements and then take decisions on investments & credits based on such statements. Fair value is not essentially a backup of historical costs but is an additional projection to the users of the accounting statements about the current market valuation of assets whereby cash assets and cash equivalents should be depicted separately.

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