03694nam 2200601 450 991014130470332120230725032934.01-119-19879-80-470-93341-0(CKB)2670000000164015(EBL)698895(OCoLC)784881861(SSID)ssj0000642529(PQKBManifestationID)12265833(PQKBTitleCode)TC0000642529(PQKBWorkID)10648050(PQKB)10767538(MiAaPQ)EBC698895(EXLCZ)99267000000016401520160808h20112011 uy 0engur|n|---|||||txtccrValuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis /Michael J. Mard, James R. Hitchner, Steven D. Hyden3rd ed.Hoboken, New Jersey :Wiley,2011.©20111 online resource (461 p.)"With Website"--Cover.0-470-53489-3 Includes bibliographical references at the end of each chapters and index.Cover; Title Page; Copyright; Dedication; Preface; Acknowledgments; About the Authors; About the Website; Chapter 1: Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment; Fair Value Measurements; Mark-to-Market Accounting; Appendix 1.1: Fair Value Flowchart; Chapter 2: Business Combinations; Intangible Assets; Business Combinations; The Acquisition Method; Recognition and Measurement; Goodwill; Recording the Consideration Transferred; Disclosure; Appendix 2.1: Business Combination Flowchart; Appendix 2.2: Business Combination OverviewAppendix 2.3: Intellectual PropertyChapter 3: Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination; Consideration and Calculation of the Total of Intangible Assets and Goodwill; Business Enterprise Analysis; Valuation of Tangible Assets; Valuation of Intangible Assets; Valuation of Goodwill; Weighted Average Return on Assets; Disclosure; Chapter 4: Noncontrolling Interests and Impairment; Noncontrolling Interests; Impairment; Chapter 5: Case Study 2: Impairment Analysis; Valuation of Tangible Assets; Valuation of Intangible Assets; ConclusionChapter 6: Implementation and Reference AidsBusiness Valuation Reporting Standards; Reference Aids; Implementation Aids; Index Praise for Valuation for Financial Reporting, Third Edition ""Writing a book on financial reporting is a challenge in and of itself, let alone to focus on the shifting sands of valuation in financial reporting. Yet, Mard and company have done it again, and this time, it is even more user-friendly, easy to read, and topical. If you intend to wade into the swift currents of providing valuation services for financial reporting, you must have Valuation for Financial Reporting in your library or on your desk!"" -Neil J. Beaton, CPA/ABV, CFA, ASA, National Partner in Charge of Valuation SerIntangible propertyAccountingGoodwill (Commerce)AccountingIntangible propertyAccounting.Goodwill (Commerce)Accounting.657.3657/.3Mard Michael J.724133Hitchner James R.Hyden Steven D.MiAaPQMiAaPQMiAaPQBOOK9910141304703321Valuation for financial reporting2072043UNINA02996nam 2200445 450 991076754090332120230407023838.03-031-19954-5(MiAaPQ)EBC7144533(Au-PeEL)EBL7144533(CKB)25456659800041(PPN)266350305(EXLCZ)992545665980004120230407d2023 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierAirborne wind energy an overview of the technological approaches /Uwe Ahrens ; foreword by Markus HecktCham, Switzerland :Springer,[2023]©20231 online resource (301 pages)Green energy and technologyPrint version: Ahrens, Uwe Airborne Wind Energy Cham : Springer International Publishing AG,c2022 9783031199530 Includes bibliographical references.Intro -- Foreword -- Preface -- Airborne Wind Energy (AWE) Technologies Harvest Electricity from the Sky! -- Motive -- Quick Note on Gendering -- References -- Contents -- 1 Introduction -- 1.1 Historical Overview -- References -- 2 Basic Differences of Wind Utilization Concepts -- 2.1 Technologies Structure -- 2.2 Wind Window of the Airborne Wind Technologies -- 2.3 Takeoff and Landing Technology -- Notes -- References -- 3 Idea of Wind Energy -- 3.1 Energy Density -- 3.2 Frequency -- 3.3 Wind Quality -- 3.4 Wind Directions -- 3.5 Wind Windows -- 3.6 Weather Influence -- 3.7 Impact of Disasters -- 3.8 Lift Force Becomes Energy -- References -- 4 Presentation of the Technology Approaches -- References -- 5 Production Potential -- References -- 6 Economic Aspects -- 6.1 Capital Expenditure -- 6.1.1 Consumption of Land and Airspace -- 6.1.2 Material and Life Cycle Assessments -- 6.1.3 Energy Balances -- 6.1.4 Service and Maintenance Costs -- 6.1.5 Recycling Opportunities -- 6.1.6 Controllability of Electricity Production -- 6.1.7 Decentralization Potential -- References -- 7 Economic Effects -- 7.1 Levelized Costs of Electricity (LCOE) -- 7.2 Storage Capacities and Storage Requirements -- References -- 8 Sociological Aspects -- 8.1 Species Protection -- 8.2 Nature Conservation -- 8.3 Landscape Protection -- 8.4 Noise Emission -- 8.5 Shadow Effects -- 8.6 Stroboscopic Effects -- References -- 9 Global Aspects and Impacts -- 9.1 Impact of Airborne Wind Technologies on Climate -- Reference -- 10 Safety Aspects -- References -- 11 Epilogue -- References -- Further Information -- A Appendix.Green energy and technology.Wind powerWind power.621.312136Ahrens Uwe1452962Hecht MarkusMiAaPQMiAaPQMiAaPQBOOK9910767540903321Airborne wind energy3655370UNINA