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1. |
Record Nr. |
UNINA9910555015103321 |
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Autore |
Black Ervin L. |
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Titolo |
Accounting for goodwill and other intangible assets / / Ervin L. Black, Mark L. Zyla |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , [2018] |
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©2018 |
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ISBN |
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1-119-15722-6 |
1-119-38033-2 |
1-119-15721-8 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (291 pages) |
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Disciplina |
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Soggetti |
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Goodwill (Commerce) - Accounting |
Intangible property - Accounting |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Recognizing intangible assets -- Initial measurement of acquired intangible assets -- Amortizing intangible assets -- Impairment testing for goodwill and other intangible assets -- Financial statement presentation and disclosures -- Deferred tax consequences of goodwill and intangible assets. |
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Sommario/riassunto |
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Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets . For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in |
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this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class. |
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2. |
Record Nr. |
UNINA9910818234203321 |
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Autore |
Bond Edward |
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Titolo |
The hidden plot : notes on theatre and the state / / Edward Bond |
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Pubbl/distr/stampa |
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London, England : , : Methuen, , 2020 |
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London, England : , : Bloomsbury Publishing, , 2020 |
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ISBN |
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1-4081-6994-0 |
1-4081-7141-4 |
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Descrizione fisica |
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1 online resource (202 p.) |
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Collana |
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Diaries, Letters and Essays |
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Classificazione |
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Disciplina |
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Soggetti |
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Drama - History and criticism - Theory, etc |
Theater and society |
Theater - Philosophy |
Theater and state |
Theater - History |
Theatre studies |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di contenuto |
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Cover; Contents; Letter to Tom Erhardt; A Writer's Story; Our Story; Language; Modern Drama; Drama; Le Théâtre de la Cité; Letter on Translation; Pearl White: Notes on the TE of the Text; The Site; Letter on Design; I Wrote a Poem; Notes on Theatre-in-Education; Oranges; Rough Notes on Justice; Rough Notes on Intolerance; Notebook, 31 January 1996; The Eschatology of Bread: Christ and the Bearded Lady (Notebook, 3 August 1995); Social Madness; William Shakespeare's Last Notebook; The Labyrinth; The Faustian Trap; The Reason for Theatre; Lear War |
Notes on Coffee for Le Théâtre National de la CollineLetter on Brecht; The Seventh of January Sixteen Hundred and Ten; People Saturated with the Universe (Notes on The Crime of the Twenty-first Century for Le Théâtre de la Colline) |
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Sommario/riassunto |
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This collection of passionate and polemical essays deals with drama from its origin in the human mind to the use made of it in history and the present. It explains the hidden working of drama behind the state, religion, family, crime and war. |
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