LEADER 03850nam 2200613Ia 450 001 9910140593503321 005 20200520144314.0 010 $a0-470-59736-4 010 $a1-119-20400-3 010 $a1-282-69142-2 010 $a9786612691423 010 $a0-470-59734-8 035 $a(CKB)2670000000014681 035 $a(EBL)514335 035 $a(OCoLC)609862577 035 $a(SSID)ssj0000398606 035 $a(PQKBManifestationID)11287146 035 $a(PQKBTitleCode)TC0000398606 035 $a(PQKBWorkID)10361476 035 $a(PQKB)10386852 035 $a(MiAaPQ)EBC514335 035 $a(EXLCZ)992670000000014681 100 $a20090914d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aWiley guide to fair value under IFRS, International Financial Reporting Standards /$fJames P. Catty, general editor 205 $a1st ed. 210 $aHoboken, N.J. $cWiley$dc2010 215 $a1 online resource (625 p.) 300 $aDescription based upon print version of record. 311 $a0-470-47708-3 320 $aIncludes bibliographical references and index. 327 $aWiley Guide to Fair Value Under IFRS; CONTENTS; FOREWORD; PREFACE; ACKNOWLEDGMENTS; ABOUT THE CONTRIBUTORS; CHAPTER 1: FAIR VALUE CONCEPTS; CHAPTER 2: THE COST APPROACH; CHAPTER 3: THE MARKET APPROACH; CHAPTER 4: INCOME APPROACH: CAPITALIZATION METHODS; CHAPTER 5: INCOME APPROACH: DISCOUNTING METHOD; CHAPTER 6: EXCELLENT VALUATION REPORTS; CHAPTER 7: ASSESSING EXTERNAL RISKS; CHAPTER 8: STRATEGY AND BENCHMARKING; CHAPTER 9: COST OF CAPITAL; CHAPTER 10: RISKS AND REWARDS; CHAPTER 11: FINANCIAL STATEMENT ANALYSES; CHAPTER 12: PROJECTING FINANCIAL STATEMENTS; CHAPTER 13: IMPAIRMENT TESTING 327 $aCHAPTER 14: AUDITING VALUATION REPORTSCHAPTER 15: COPYRIGHTS; CHAPTER 16: CUSTOMER RELATIONSHIPS; CHAPTER 17: DERIVATIVES AND FINANCIAL INSTRUMENTS; CHAPTER 18: DOMAIN NAMES; CHAPTER 19: HEDGING; CHAPTER 20: INTELLECTUAL PROPERTY RIGHTS; CHAPTER 21: INTANGIBLE ASSETS; CHAPTER 22: LEASES; CHAPTER 23: LIABILITIES; CHAPTER 24: MANUFACTURING IN CRISIS PERIODS; CHAPTER 25: MINERAL PROPERTIES; CHAPTER 26: PASS-THROUGH ENTITIES; CHAPTER 27: PATENTS; CHAPTER 28: PETROLEUM RESOURCES; CHAPTER 29: PHARMACEUTICALS AND BIOTECHNOLOGY; CHAPTER 30: PLANT AND EQUIPMENT; CHAPTER 31: RETAIL LOCATIONS 327 $aCHAPTER 32: SHARE-BASED PAYMENTSCHAPTER 33: SOFTWARE AND SYSTEMS; CHAPTER 34: UNPATENTED TECHNOLOGIES; CHAPTER 35: TRADEMARKS AND BRANDS; CHAPTER 36: TRANSFER PRICING; GLOSSARY; REFERENCES AND BIBLIOGRAPHY; INDEX 330 $aYour one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application. Appropriate for anyone involved professionally with finance-managers, accountants, investors, bankers, instructors, and students-this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including 606 $aFinancial statements$xStandards 606 $aInternational business enterprises$xAccounting$xStandards 606 $aFair value$xAccounting 615 0$aFinancial statements$xStandards. 615 0$aInternational business enterprises$xAccounting$xStandards. 615 0$aFair value$xAccounting. 676 $a657/.3 701 $aCatty$b James P$0911741 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910140593503321 996 $aWiley guide to fair value under IFRS, International Financial Reporting Standards$92193900 997 $aUNINA