LEADER 03694nam 2200601 450 001 9910141304703321 005 20230725032934.0 010 $a1-119-19879-8 010 $a0-470-93341-0 035 $a(CKB)2670000000164015 035 $a(EBL)698895 035 $a(OCoLC)784881861 035 $a(SSID)ssj0000642529 035 $a(PQKBManifestationID)12265833 035 $a(PQKBTitleCode)TC0000642529 035 $a(PQKBWorkID)10648050 035 $a(PQKB)10767538 035 $a(MiAaPQ)EBC698895 035 $a(EXLCZ)992670000000164015 100 $a20160808h20112011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aValuation for financial reporting $efair value, business combinations, intangible assets, goodwill, and impairment analysis /$fMichael J. Mard, James R. Hitchner, Steven D. Hyden 205 $a3rd ed. 210 1$aHoboken, New Jersey :$cWiley,$d2011. 210 4$dİ2011 215 $a1 online resource (461 p.) 300 $a"With Website"--Cover. 311 $a0-470-53489-3 320 $aIncludes bibliographical references at the end of each chapters and index. 327 $aCover; 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 Overview 327 $aAppendix 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; Conclusion 327 $aChapter 6: Implementation and Reference AidsBusiness Valuation Reporting Standards; Reference Aids; Implementation Aids; Index 330 $a 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 Ser 606 $aIntangible property$xAccounting 606 $aGoodwill (Commerce)$xAccounting 615 0$aIntangible property$xAccounting. 615 0$aGoodwill (Commerce)$xAccounting. 676 $a657.3 676 $a657/.3 700 $aMard$b Michael J.$0724133 702 $aHitchner$b James R. 702 $aHyden$b Steven D. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910141304703321 996 $aValuation for financial reporting$92072043 997 $aUNINA