 | Patrick D. Dolan, C. VanLeer Davis - 2000 - 1220 páginas
...projections. • All available evidence should be considered, and the weight given to the evidence should be commensurate with the extent to which the evidence...or timing of possible cash flows, the likelihood of all possible outcomes should be considered either directly, if applying an expected cash flow approach,... | |
 | Michael J. Mard, James R. Hitchner, Steven D. Hyden, Mark L. Zyla - 2002 - 192 páginas
...shall be based on reasonable and supportable assumptions and shall consider all available evidence. The weight given to the evidence shall be commensurate...verified objectively. If a range is estimated for the amounts or timing of possible cash flows, the likelihood of possible outcomes shall be considered,... | |
 | D. R. Carmichael, Paul H. Rosenfield - 2003 - 842 páginas
...available in the circumstances. The estimate of fair value shall consider prices for similar assets or liabilities and the results of valuation techniques...determining the best estimate of future cash flows. If it is not practicable to estimate the fair values of assets, the transferor shall record those assets... | |
 | James R. Hitchner - 2003 - 1056 páginas
...supportable assumptions and should consider all available evidence. The weight given to the evidence should be commensurate with the extent to which the evidence...verified objectively. If a range is estimated for the amounts or timing of possible cash flows, the likelihood of possible outcomes should be considered... | |
 | D. R. Carmichael, Paul H. Rosenfield - 2003 - 1102 páginas
...should be considered in developing the cash flow estimates, and the weight given that evidence should be commensurate with the extent to which the evidence can be verified objectively. (ii) Measurement. Once it is determined that an impairment exists, an impairment loss is calculated... | |
 | Alfred M. King - 2006 - 352 páginas
...shall be based on reasonable and supportable assumptions and shall consider all available evidence. The weight given to the evidence shall be commensurate...verified objectively. If a range is estimated for the timing or the amount of possible cash flows, the likelihood of possible outcomes shall be considered.... | |
 | Benjamin S. Neuhausen, Rosemary Schlank, Ronald G. Pippin - 2007 - 548 páginas
...the extent to which the evidence can be verified objectively. lf a range is estimated for the amounts or timing of possible cash flows, the likelihood of possible outcomes shall be considered. Concepts Statement 7 discusses the essential elements of a present value measurement (paragraph 23),... | |
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Estimates of expected future cash flows, if used to estimate fair value, shall be the best estimate based on reasonable and supportable assumptions and projections. All available evidence shall be considered in developing estimates of expected future... 