LEADER 05217nam 2200673 450 001 9910825838003321 005 20220610093538.0 010 $a1-118-18542-0 010 $a1-119-20229-9 010 $a1-283-42516-5 010 $a9786613425164 010 $a1-118-18543-9 035 $a(CKB)2560000000079117 035 $a(EBL)817532 035 $a(OCoLC)772844544 035 $a(SSID)ssj0000592741 035 $a(PQKBManifestationID)12225441 035 $a(PQKBTitleCode)TC0000592741 035 $a(PQKBWorkID)10736429 035 $a(PQKB)11648579 035 $a(MiAaPQ)EBC817532 035 $a(CaSebORM)9781118185421 035 $a(EXLCZ)992560000000079117 100 $a20160817h20122012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe professional's guide to fair value $ethe future of financial reporting /$fJames P. Catty 205 $a1st edition 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons, Inc.,$d2012. 210 4$dİ2012 215 $a1 online resource (258 p.) 225 1 $aWiley Corporate F&A 300 $aIncludes index. 311 $a1-118-00438-8 327 $aThe Professional's Guide to Fair Value; Contents; Preface; Acknowledgments; Chapter 1: Signifi cance of Value; Business Uses for Valuation; Mergers and Acquisitions; Financial Reporting; Investment Bankers versus Valuators; Valuation Requirements; Litigation Risks; Ten Commandments of Valuation; Chapter 2: Fair Value Concept; Relevant Pronouncements; Definitions; Market Participants; Fair Value Accounting; Revaluation under IFRS; Other Types of Value; Valuation Principles; Reporting and Cash-Generating Units; Chapter 3: Fair Value Framework; Stage 1: Determine the Unit of Account 327 $aStage 2: Evaluate the Premise of ValueStage 3: Assess the Principal Market; Stage 4: Establish the Most Advantageous Market; Stage 5: Select Appropriate Valuation Methods; Stage 6: Estimate Fair Value Conclusions; Chapter 4: Taming the Future; Definitions; Effect of Market Participants' Assumptions; Scenario Analysis; Scenario Implications; Chapter 5: Projecting What Is to Come; Base the Future on the Past; The Truth Is in the Parts; Avoid Unnecessary Risks; Garbage In, Garbage Out; Believable and Likely Conclusions; Quality of Earnings; Conclusion 327 $aChapter 6: The Market Approach to Fair ValueNature of Markets; Classifying Assets; Comparable Transactions; Guideline Entities; Guideline Entities Example; Licensed Asset Example; Conclusion; Chapter 7: The Cost Approach to Fair Value; Current Replacement Cost; Deductions; Integrating the Factors; Residual Value; Useful Lives; Valuing Intangible Assets by the Cost Approach; Conclusion; Chapter 8: The Income Approach to Fair Value; Capitalization Methods; Income Approach-Discounting; Terminal Amounts; Application to Intangible Assets; Chapter 9: Sources of Value-Profi ts 327 $aStructure of BusinessesInnovation; DuPont Analyses; Chapter 10: Sources of Value-Risks; Reducing Risks; Continual Monitoring and Testing; Dealing with Biases; Risk Rate Component Model; Intellectual Capital Value Drivers; Conclusion; Chapter 11: Valuing Liabilities; Liabilities Transferred Rather Than Settled; Asset Retirement Obligations; Contingent Liabilities; Chapter 12: Business Combinations; Do Mergers Pay Off?; Why Merge?; Determination of Synergies; Intrinsic and Investment Values; Quantification; Chapter 13: Purchase Price Allocation; Stage 1: Determine the Acquirer 327 $aStage 2: Establish the Consideration's Fair ValueKnowledge of the Industry; Stage 3: Identify All the Items Involved; Stage 4: Select Appropriate Valuation Techniques; Stage 5: Estimate Fair Values and Reconcile Rates of Return; Conclusion; Chapter 14: Impairment; Reporting Units; Cash-Generating Units; Goodwill; Allocations; GAAP Long-Lived Assets Impairment Test; IFRS Impairment Test; GAAP Goodwill Impairment Test; Chapter 15: The Auditor's Blessing; Auditing Fair Values; Conclusion; About the Author; Index 330 $aAn all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements.< 410 0$aWiley Corporate F&A 606 $aFair value$xAccounting$xStandards 606 $aFinancial statements 615 0$aFair value$xAccounting$xStandards. 615 0$aFinancial statements. 676 $a657.3 676 $a657/.3 686 $aBUS001000$2bisacsh 700 $aCatty$b James P.$0911741 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910825838003321 996 $aThe professional's guide to fair value$93990926 997 $aUNINA