01214nam--2200409---450-99000293203020331620070524150719.02-912222-00-1000293203USA01000293203(ALEPH)000293203USA0100029320320070524d1997----km-y0itay50------bafreFR||||||||001yySous l'occupationJean Grenierédition établie par Claire Paulhanannotée par Claire Paulhan & Gisèle SapiroParisEditions Claire Paulhan1997419 p.22 cm.Pour mémoire2001Pour mémoire2001001-------2001FranciaOccupazione tedesca1940-1945944.0816GRENIER,Jean160918PAULHAN,ClaireSAPIRO,GisèleITsalbcISBD990002932030203316VI.4.A. 812191171 L.M.VI.4.A.00160085BKUMARIVELLI9020070524USA011504RIVELLI9020070524USA011507Sous l'occupation1030516UNISA03625nam 2200481 450 991055501510332120200903142057.01-119-15722-61-119-38033-21-119-15721-8(CKB)4100000007009033(MiAaPQ)EBC5553521(CaSebORM)9781119157151(EXLCZ)99410000000700903320181030d2018 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierAccounting for goodwill and other intangible assets /Ervin L. Black, Mark L. Zyla1st editionHoboken, New Jersey :Wiley,[2018]©20181 online resource (291 pages)1-119-15715-3 Includes bibliographical references and index.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.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 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.Goodwill (Commerce)AccountingIntangible propertyAccountingGoodwill (Commerce)Accounting.Intangible propertyAccounting.657.7Black Ervin L.1220004Zyla Mark L.MiAaPQMiAaPQMiAaPQBOOK9910555015103321Accounting for goodwill and other intangible assets2820903UNINA