LEADER 03625nam 2200481 450 001 9910555015103321 005 20200903142057.0 010 $a1-119-15722-6 010 $a1-119-38033-2 010 $a1-119-15721-8 035 $a(CKB)4100000007009033 035 $a(MiAaPQ)EBC5553521 035 $a(CaSebORM)9781119157151 035 $a(EXLCZ)994100000007009033 100 $a20181030d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccounting for goodwill and other intangible assets /$fErvin L. Black, Mark L. Zyla 205 $a1st edition 210 1$aHoboken, New Jersey :$cWiley,$d[2018] 210 4$dİ2018 215 $a1 online resource (291 pages) 311 $a1-119-15715-3 320 $aIncludes bibliographical references and index. 327 $aRecognizing 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. 330 $aConcepts, 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. 606 $aGoodwill (Commerce)$xAccounting 606 $aIntangible property$xAccounting 615 0$aGoodwill (Commerce)$xAccounting. 615 0$aIntangible property$xAccounting. 676 $a657.7 700 $aBlack$b Ervin L.$01220004 702 $aZyla$b Mark L. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910555015103321 996 $aAccounting for goodwill and other intangible assets$92820903 997 $aUNINA LEADER 04651nam 22007812 450 001 9910784945103321 005 20160428111427.0 010 $a1-107-20850-5 010 $a1-139-63665-0 010 $a1-282-72342-1 010 $a9786612723421 010 $a0-511-77579-2 010 $a0-511-77655-1 010 $a0-511-77397-8 010 $a0-511-77290-4 010 $a0-511-77700-0 010 $a0-511-77503-2 035 $a(CKB)2670000000032448 035 $a(EBL)542774 035 $a(OCoLC)651599417 035 $a(Au-PeEL)EBL542774 035 $a(CaPaEBR)ebr10406710 035 $a(CaONFJC)MIL272342 035 $a(UkCbUP)CR9780511777004 035 $a(MiAaPQ)EBC542774 035 $a(PPN)261290312 035 $a(EXLCZ)992670000000032448 100 $a20100512d2010|||| uy| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 12$aA mathematical tapestry $edemonstrating the beautiful unity of mathematics /$fPeter Hilton, Jean Pedersen ; with illustrations by Sylvie Donmoyer$b[electronic resource] 210 1$aCambridge :$cCambridge University Press,$d2010. 215 $a1 online resource (xv, 290 pages) $cdigital, PDF file(s) 300 $aTitle from publisher's bibliographic system (viewed on 05 Oct 2015). 311 $a0-521-12821-8 311 $a0-521-76410-6 320 $aIncludes bibliographical references and index. 327 $aFlexagons : a beginning thread -- Another thread : 1-period paper folding -- More paper folding threads : 2-period paper-folding -- A number-theory thread : folding numbers, a number trick, and some titbits -- The polyhedron thread : building some polyhedra and defining a regular polyhedron -- Constructing dipyramids and rotating rings from straight strips of triangles -- Continuing the paper-folding and number-theory threads -- A geometry and algebra thread : constructing, and using, Jennifer's puzzle -- A polyhedral geometry thread : constructing braided Platonic solids and other woven polyhedra -- Combinatorial and symmetry threads -- Some golden threads : constructing more dodecahedra -- More combinatorial threads : collapsoids -- Group theory : the faces of the trihexaflexagon -- Combinatorial and group-theoretical threads : extended face planes of the Platonic solids -- A historical thread : involving the Euler characteristic, Descartes' total angular defect, and Po?lya's dream -- Tying some loose ends together : symmetry, group theory, homologues, and the Po?lya enumeration theorem -- Returning to the number-theory thread : generalized quasi-order and coach theorems. 330 $aThis easy-to-read 2010 book demonstrates how a simple geometric idea reveals fascinating connections and results in number theory, the mathematics of polyhedra, combinatorial geometry, and group theory. Using a systematic paper-folding procedure it is possible to construct a regular polygon with any number of sides. This remarkable algorithm has led to interesting proofs of certain results in number theory, has been used to answer combinatorial questions involving partitions of space, and has enabled the authors to obtain the formula for the volume of a regular tetrahedron in around three steps, using nothing more complicated than basic arithmetic and the most elementary plane geometry. All of these ideas, and more, reveal the beauty of mathematics and the interconnectedness of its various branches. Detailed instructions, including clear illustrations, enable the reader to gain hands-on experience constructing these models and to discover for themselves the patterns and relationships they unearth. 606 $aMathematics 606 $aPaper work 606 $aGeometrical models 606 $aPolyhedra$xModels 606 $aMathematics$xStudy and teaching 606 $aGeometry$xStudy and teaching 606 $aCombinatorial geometry$xStudy and teaching 606 $aMathematical recreations 615 0$aMathematics. 615 0$aPaper work. 615 0$aGeometrical models. 615 0$aPolyhedra$xModels. 615 0$aMathematics$xStudy and teaching. 615 0$aGeometry$xStudy and teaching. 615 0$aCombinatorial geometry$xStudy and teaching. 615 0$aMathematical recreations. 676 $a510 700 $aHilton$b Peter$f1923-2010,$042007 702 $aPedersen$b Jean 702 $aDonmoyer$b Sylvie 801 0$bUkCbUP 801 1$bUkCbUP 906 $aBOOK 912 $a9910784945103321 996 $aA mathematical tapestry$93759152 997 $aUNINA