Wiley guide to fair value under IFRS, International Financial Reporting Standards / / James P. Catty, general editor

• Record Nr.: UNINA9910140593503321
• Pubbl/distr/stampa: Hoboken, N.J., : Wiley, c2010
• ISBN: 0-470-59736-4; 1-119-20400-3; 1-282-69142-2; 9786612691423; 0-470-59734-8
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (625 p.)
• Altri autori (Persone): CattyJames P
• Disciplina: 657/.3
• Soggetti: Financial statements - Standards; International business enterprises - Accounting - Standards; Fair value - Accounting
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Wiley Guide to Fair Value Under IFRS; CONTENTS; FOREWORD; PREFACE; ACKNOWLEDGMENTS; ABOUT THE CONTRIBUTORS; CHAPTER 1: FAIR VALUE CONCEPTS; CHAPTER 2: THE COST APPROACH; CHAPTER 3: THE MARKET APPROACH; CHAPTER 4: INCOME APPROACH: CAPITALIZATION METHODS; CHAPTER 5: INCOME APPROACH: DISCOUNTING METHOD; CHAPTER 6: EXCELLENT VALUATION REPORTS; CHAPTER 7: ASSESSING EXTERNAL RISKS; CHAPTER 8: STRATEGY AND BENCHMARKING; CHAPTER 9: COST OF CAPITAL; CHAPTER 10: RISKS AND REWARDS; CHAPTER 11: FINANCIAL STATEMENT ANALYSES; CHAPTER 12: PROJECTING FINANCIAL STATEMENTS; CHAPTER 13: IMPAIRMENT TESTING; CHAPTER 14: AUDITING VALUATION REPORTSCHAPTER 15: COPYRIGHTS; CHAPTER 16: CUSTOMER RELATIONSHIPS; CHAPTER 17: DERIVATIVES AND FINANCIAL INSTRUMENTS; CHAPTER 18: DOMAIN NAMES; CHAPTER 19: HEDGING; CHAPTER 20: INTELLECTUAL PROPERTY RIGHTS; CHAPTER 21: INTANGIBLE ASSETS; CHAPTER 22: LEASES; CHAPTER 23: LIABILITIES; CHAPTER 24: MANUFACTURING IN CRISIS ; PERIODS; CHAPTER 25: MINERAL PROPERTIES; CHAPTER 26: PASS-THROUGH ENTITIES; CHAPTER 27: PATENTS; CHAPTER 28: PETROLEUM RESOURCES; CHAPTER 29: PHARMACEUTICALS AND BIOTECHNOLOGY; CHAPTER 30: PLANT AND EQUIPMENT; CHAPTER 31: RETAIL LOCATIONS; CHAPTER 32: SHARE-BASED PAYMENTSCHAPTER 33: SOFTWARE AND SYSTEMS; CHAPTER 34: UNPATENTED TECHNOLOGIES; CHAPTER 35: TRADEMARKS AND BRANDS; CHAPTER 36: TRANSFER PRICING; GLOSSARY; REFERENCES AND BIBLIOGRAPHY; INDEX
• Sommario/riassunto: Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application. Appropriate for anyone involved professionally with finance-managers, accountants, investors, bankers, instructors, and students-this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including