05258nam 22006254a 450 991014341320332120170815121525.01-119-20294-91-280-44837-797866104483710-470-00832-6(CKB)1000000000354749(EBL)257543(OCoLC)475973632(SSID)ssj0000152992(PQKBManifestationID)11152405(PQKBTitleCode)TC0000152992(PQKBWorkID)10393037(PQKB)10712459(MiAaPQ)EBC257543(EXLCZ)99100000000035474920051114d2006 uy 0engur|n|---|||||txtccrFair value for financial reporting[electronic resource] meeting the new FASB requirements /Alfred M. KingHoboken, N.J. John Wiley & Sons, Inc.c20061 online resource (354 p.)Description based upon print version of record.0-471-77184-8 Includes bibliographical references and index.Fair Value for Financial Reporting: Meeting the New FASB Requirements; Contents; Preface; Chapter 1: Impact of Fair Value on Earnings per Share; FUNDAMENTALS OF SFAS 141R; DEVELOPING FAIR VALUE IN A BUSINESS COMBINATION; HOW AN APPRAISER LOOKS AT INTANGIBLES; INTENDED USE OF INTANGIBLE ASSETS: "MARKET PARTICIPANTS"; ESTIMATED LIFE OF ASSETS; IMPACT ON EARNINGS PER SHARE OF FAIR VALUE CALCULATIONS; CONCLUSION; ENDNOTE; Chapter 2: What Is Fair Value?; PURPOSE OF AN APPRAISAL; THREE DIFFERENT VALUES DO NOT DISPROVE APPRAISER INTEGRITY; WHY TWO APPRAISERS PROVIDE DIFFERENT RESULTSIMPORTANCE OF ASSUMPTIONSEVALUATING AN APPRAISAL REPORT; ACCURACY OF APPRAISAL REPORTS; CONCLUSION; ENDNOTE; Chapter 3: What Is Fair Value Reporting?; FASB LEADS THE WAY; BALANCE SHEET VERSUS INCOME STATEMENT; CHANGES IN BALANCE SHEETS MEASURE INCOME; UNREALIZED GAINS CAN BE MANIPULATED TO CREATE INCOME; SHOULD WE HAVE FAIR VALUE?; VOLATILITY; CONCEPTS STATEMENT 7; FASB'S FAIR VALUE PROPOSALS; CONCLUSION; ENDNOTES; Chapter 4: How Appraisers Develop Fair Value; BASIC VALUATION PRINCIPLES; USE OF THE THREE APPROACHES; CORRELATING THE ANSWER; VALUE IN-USE VERSUS VALUE IN-EXCHANGEWHAT IS VALUE IN-USE?WHAT IS VALUE IN-EXCHANGE?; FASB'S DILEMMA; CAN FAIR VALUE BE AUDITED?; MARKET PARTICIPANTS; INCOME TAXES AND SUBCHAPTER-S CONSIDERATIONS IN VALUATION; SELECTING AN APPRAISER; CONCLUSION; Chapter 5: Allocation of Purchase Price (SFASs 141R and 142); IS THE PURCHASE PRICE EQUAL TO FAIR VALUE?; TESTING FAIR VALUE; WEIGHTED AVERAGE COST OF CAPITAL; SYNERGIES; COMPARING SFAS 141R WITH ITS PREDECESSOR, SFAS 141; TRANSACTION COSTS; CONTINGENT CONSIDERATION; FAIR VALUE OF EQUITY SECURITIES ISSUED; CONTINGENT ASSETS AND LIABILITIES; RESTRUCTURING COSTSIDENTIFYING SPECIFIC INTANGIBLE ASSETSUNPATENTED TECHNOLOGY; BACKLOG; ASSEMBLED WORKFORCE; BARGAIN PURCHASES; PARTIAL ACQUISITIONS AND NONCONTROLLING INTERESTS; CONCLUSION; Chapter 6: Determining the Fair Value of Intangible Assets; TRADEMARKS, TRADE NAMES; INTERNET DOMAIN NAMES; NONCOMPETITION AGREEMENTS; CUSTOMER LISTS AND CUSTOMER RELATIONSHIPS; CUSTOMER RELATIONSHIPS; FRANCHISE AGREEMENTS; OPERATING AND BROADCAST RIGHTS; PATENTED AND UNPATENTED TECHNOLOGY; SOFTWARE; SOFTWARE DEVELOPED FOR SALE TO OTHERS; CONCLUSION; Chapter 7: Valuation of Liabilities and Contingent PaymentsFASB'S NEW APPROACH TO LIABILITIES: "EXPECTED VALUE"ESTIMATING AND VALUING LEGAL LIABILITIES; VALUING ENVIRONMENTAL LIABILITIES; VALUATION OF CONTINGENT PURCHASE PRICE; CONCLUSION; Chapter 8: Testing for Impairment; TESTING GOODWILL FOR IMPAIRMENT; VALUING REPORTING UNITS; PHASE 2: IMPLIED GOODWILL; TESTING IDENTIFIABLE INTANGIBLES WITH AN INDEFINITE LIFE; TESTING IDENTIFIABLE INTANGIBLES WITH A DEFINITE LIFE; IMPAIRMENT OF PROPERTY, PLANT, AND EQUIPMENT; CONCLUSION; Chapter 9: Valuation of Hard Assets and Real Estate; HIGHEST AND BEST USE; VALUE IN-USE VERSUS VALUE IN-EXCHANGEPHYSICAL INSPECTION AND THE CONDITION OF ASSETSIs Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value fFinancial statementsFair valueAccountingElectronic books.Financial statements.Fair valueAccounting.657.3657/.3King Alfred M599290MiAaPQMiAaPQMiAaPQBOOK9910143413203321Fair value for financial reporting1024834UNINA04933nam 22008055 450 99646576360331620200629234455.03-642-33684-110.1007/978-3-642-33684-3(CKB)3400000000086201(SSID)ssj0000767558(PQKBManifestationID)11424001(PQKBTitleCode)TC0000767558(PQKBWorkID)10739632(PQKB)10119697(DE-He213)978-3-642-33684-3(MiAaPQ)EBC3070620(PPN)168325152(EXLCZ)99340000000008620120120910d2012 u| 0engurnn#008mamaatxtccrModeling and Mining Ubiquitous Social Media[electronic resource] International Workshops MSM 2011, Boston, MA, USA, October 9, 2011, and MUSE 2011, Athens, Greece, September 5, 2011, Revised Selected Papers /edited by Martin Atzmueller, Alvin Chin, Denis Helic, Andreas Hotho1st ed. 2012.Berlin, Heidelberg :Springer Berlin Heidelberg :Imprint: Springer,2012.1 online resource (XII, 183 p. 57 illus.)Lecture Notes in Artificial Intelligence ;7472Bibliographic Level Mode of Issuance: Monograph3-642-33683-3 Includes bibliographical references and index.Integrating Social Media Data for Community Detection -- Face-to-Face Contacts at a Conference: Dynamics of Communities and Roles -- Factors Influencing the Co-evolution of Social and Content Networks in Online Social Media -- Mining Dense Structures to Uncover Anomalous Behaviour in Financial Network Data -- Describing Locations Using Tags and Images: Explorative Pattern Mining in Social Media -- Learning and Transferring Geographically Weighted Regression Trees across Time -- Trend Cluster Based Kriging Interpolation in Sensor Data Networks -- Simulation of User Participation and Interaction in Online Discussion Groups -- Model-Driven Privacy and Security in Multi-modal Social Media UIs.This book constitutes the joint thoroughly refereed post-proceedings of the Second International Workshop on Modeling Social Media, MSM 2011, held in Boston, MA, USA, in October 2011, and the Second International Workshop on Mining Ubiquitous and Social Environments, MUSE 2011, held in Athens, Greece, in September 2011. The 9 full papers included in the book are revised and significantly extended versions of papers submitted to the workshops. They cover a wide range of topics organized in three main themes: communities and networks in ubiquitous social media; mining approaches; and issues of user modeling, privacy and security.Lecture Notes in Artificial Intelligence ;7472Artificial intelligenceUser interfaces (Computer systems)Data miningInformation storage and retrievalArchitecture, ComputerComputers and civilizationArtificial Intelligencehttps://scigraph.springernature.com/ontologies/product-market-codes/I21000User Interfaces and Human Computer Interactionhttps://scigraph.springernature.com/ontologies/product-market-codes/I18067Data Mining and Knowledge Discoveryhttps://scigraph.springernature.com/ontologies/product-market-codes/I18030Information Storage and Retrievalhttps://scigraph.springernature.com/ontologies/product-market-codes/I18032Computer System Implementationhttps://scigraph.springernature.com/ontologies/product-market-codes/I13057Computers and Societyhttps://scigraph.springernature.com/ontologies/product-market-codes/I24040Artificial intelligence.User interfaces (Computer systems).Data mining.Information storage and retrieval.Architecture, Computer.Computers and civilization.Artificial Intelligence.User Interfaces and Human Computer Interaction.Data Mining and Knowledge Discovery.Information Storage and Retrieval.Computer System Implementation.Computers and Society.006.3Atzmueller Martinedthttp://id.loc.gov/vocabulary/relators/edtChin Alvinedthttp://id.loc.gov/vocabulary/relators/edtHelic Denisedthttp://id.loc.gov/vocabulary/relators/edtHotho Andreasedthttp://id.loc.gov/vocabulary/relators/edtMUSE (Workshop)(2nd :2011 :Athens, Greece)BOOK996465763603316Modeling and Mining Ubiquitous Social Media2830689UNISA04144nam 2200757 a 450 991078051510332120230912133345.01-282-74139-X97866127413950-7748-5719-69780774812078(CKB)2430000000000527(SSID)ssj0000375989(PQKBManifestationID)11289104(PQKBTitleCode)TC0000375989(PQKBWorkID)10328186(PQKB)10091937(SSID)ssj0000643645(PQKBManifestationID)12227225(PQKBTitleCode)TC0000643645(PQKBWorkID)10675007(PQKB)10653107(CaPaEBR)408596(CaBNvSL)slc00208510(Au-PeEL)EBL3412411(CaPaEBR)ebr10214488(CaONFJC)MIL274139(OCoLC)923444360(VaAlCD)20.500.12592/0wfzn8(schport)gibson_crkn/2009-12-01/4/408596(MiAaPQ)EBC3412411(MiAaPQ)EBC3251853(DE-B1597)661724(DE-B1597)9780774857192(EXLCZ)99243000000000052720061010d2006 uy eengurcn|||||||||txtccrDimensions of inequality in Canada[electronic resource] /edited by David A. Green and Jonathan R. KesselmanVancouver UBC Pressc2006xv, 477 p. ill. ;24 cmEquality, security, communityLimited edition of 400 copies.0-7748-1208-7 0-7748-1207-9 Includes bibliographical references and index.Front Matter -- Contents -- Figures and Tables -- Dimensions of Inequality in a Just Society -- Normative Dimensions of Equality -- Rising Income Inequality in the 1990s: An Exploration of Three Data Sources -- How Has Earnings Mobility in Canada Changed? -- Consumption Inequality in Canada -- How Much Does Employment Matter for Inequality in Canada and Elsewhere? -- Inequalities in Political and Community Participation -- Fitting Kids In: Children and Inequality in Canada -- Ethnic Inequality in Canada: Economic and Health Dimensions -- Recent Trends in Wage Inequality and the Wage Structure in Canada -- Gender Dimensions of Changes in Earnings Inequality in Canada -- Taxation Impacts on Inequality in Canada: Methodologies and Findings -- Dis-embedding Liberalism? The New Social Policy Paradigm in Canada -- Contributors -- IndexIs Canada becoming a more polarized society? Or is it a kind-hearted nation that takes care of its disadvantaged? This volume closely examines these differing views through a careful analysis of the causes, trends, and dimensions of inequality to provide an overall assessment of the state of inequality in Canada. Contributors include economists, sociologists, philosophers, and political scientists, and the discussion ranges from frameworks for thinking about inequality, to original analyses using Canadian data, to assessments of significant policy issues, methodologies, and research directions. What emerges is the most detailed picture of inequality in Canada to date and, disturbingly, one that shows signs of us becoming a less just society. An invaluable source of information for policy makers, researchers, and students from a broad variety of disciplines, Dimensions of Inequality in Canada will also appeal to readers interested or involved in public debates over inequality.Equality, security, community.EqualityCanadaÉgalité (Sociologie)CanadaEqualityÉgalité (Sociologie)305.0971Kesselman Jonathan R267095Green David A(David Alan)151082MiAaPQMiAaPQMiAaPQBOOK9910780515103321Dimensions of inequality in Canada3760159UNINA