00828nam a2200253 i 4500991000803089707536100720s2009 it 000 0 ita d9788815132727b13914078-39ule_instFacolta' SSPTita153.83Rumiati, Rino437717Decidere /Rino Rumiati2. ed. aggiornataBologna :Il Mulino,2009130 p. ;20 cmFarsi un'idea ;55Psicologia della personalità.b1391407802-04-1420-07-10991000803089707536LE021 153.83 RUM01.0112020000027577le021pE9.80-n- 00000.i1515511020-07-10Decidere226279UNISALENTOle02020-07-10ma -itait 0003694nam 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 reporting2072043UNINA