LEADER 05258nam 22006254a 450 001 9910143413203321 005 20170815121525.0 010 $a1-119-20294-9 010 $a1-280-44837-7 010 $a9786610448371 010 $a0-470-00832-6 035 $a(CKB)1000000000354749 035 $a(EBL)257543 035 $a(OCoLC)475973632 035 $a(SSID)ssj0000152992 035 $a(PQKBManifestationID)11152405 035 $a(PQKBTitleCode)TC0000152992 035 $a(PQKBWorkID)10393037 035 $a(PQKB)10712459 035 $a(MiAaPQ)EBC257543 035 $a(EXLCZ)991000000000354749 100 $a20051114d2006 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFair value for financial reporting$b[electronic resource] $emeeting the new FASB requirements /$fAlfred M. King 210 $aHoboken, N.J. $cJohn Wiley & Sons, Inc.$dc2006 215 $a1 online resource (354 p.) 300 $aDescription based upon print version of record. 311 $a0-471-77184-8 320 $aIncludes bibliographical references and index. 327 $aFair Value for Financial Reporting: Meeting the New FASB Requirements; Contents; Preface; Chapter 1: Impact of Fair Value on Earnings per Share; FUNDAMENTALS OF SFAS 141R; DEVELOPING FAIR VALUE IN A BUSINESS COMBINATION; HOW AN APPRAISER LOOKS AT INTANGIBLES; INTENDED USE OF INTANGIBLE ASSETS: "MARKET PARTICIPANTS"; ESTIMATED LIFE OF ASSETS; IMPACT ON EARNINGS PER SHARE OF FAIR VALUE CALCULATIONS; CONCLUSION; ENDNOTE; Chapter 2: What Is Fair Value?; PURPOSE OF AN APPRAISAL; THREE DIFFERENT VALUES DO NOT DISPROVE APPRAISER INTEGRITY; WHY TWO APPRAISERS PROVIDE DIFFERENT RESULTS 327 $aIMPORTANCE OF ASSUMPTIONSEVALUATING AN APPRAISAL REPORT; ACCURACY OF APPRAISAL REPORTS; CONCLUSION; ENDNOTE; Chapter 3: What Is Fair Value Reporting?; FASB LEADS THE WAY; BALANCE SHEET VERSUS INCOME STATEMENT; CHANGES IN BALANCE SHEETS MEASURE INCOME; UNREALIZED GAINS CAN BE MANIPULATED TO CREATE INCOME; SHOULD WE HAVE FAIR VALUE?; VOLATILITY; CONCEPTS STATEMENT 7; FASB'S FAIR VALUE PROPOSALS; CONCLUSION; ENDNOTES; Chapter 4: How Appraisers Develop Fair Value; BASIC VALUATION PRINCIPLES; USE OF THE THREE APPROACHES; CORRELATING THE ANSWER; VALUE IN-USE VERSUS VALUE IN-EXCHANGE 327 $aWHAT IS VALUE IN-USE?WHAT IS VALUE IN-EXCHANGE?; FASB'S DILEMMA; CAN FAIR VALUE BE AUDITED?; MARKET PARTICIPANTS; INCOME TAXES AND SUBCHAPTER-S CONSIDERATIONS IN VALUATION; SELECTING AN APPRAISER; CONCLUSION; Chapter 5: Allocation of Purchase Price (SFASs 141R and 142); IS THE PURCHASE PRICE EQUAL TO FAIR VALUE?; TESTING FAIR VALUE; WEIGHTED AVERAGE COST OF CAPITAL; SYNERGIES; COMPARING SFAS 141R WITH ITS PREDECESSOR, SFAS 141; TRANSACTION COSTS; CONTINGENT CONSIDERATION; FAIR VALUE OF EQUITY SECURITIES ISSUED; CONTINGENT ASSETS AND LIABILITIES; RESTRUCTURING COSTS 327 $aIDENTIFYING SPECIFIC INTANGIBLE ASSETSUNPATENTED TECHNOLOGY; BACKLOG; ASSEMBLED WORKFORCE; BARGAIN PURCHASES; PARTIAL ACQUISITIONS AND NONCONTROLLING INTERESTS; CONCLUSION; Chapter 6: Determining the Fair Value of Intangible Assets; TRADEMARKS, TRADE NAMES; INTERNET DOMAIN NAMES; NONCOMPETITION AGREEMENTS; CUSTOMER LISTS AND CUSTOMER RELATIONSHIPS; CUSTOMER RELATIONSHIPS; FRANCHISE AGREEMENTS; OPERATING AND BROADCAST RIGHTS; PATENTED AND UNPATENTED TECHNOLOGY; SOFTWARE; SOFTWARE DEVELOPED FOR SALE TO OTHERS; CONCLUSION; Chapter 7: Valuation of Liabilities and Contingent Payments 327 $aFASB'S NEW APPROACH TO LIABILITIES: "EXPECTED VALUE"ESTIMATING AND VALUING LEGAL LIABILITIES; VALUING ENVIRONMENTAL LIABILITIES; VALUATION OF CONTINGENT PURCHASE PRICE; CONCLUSION; Chapter 8: Testing for Impairment; TESTING GOODWILL FOR IMPAIRMENT; VALUING REPORTING UNITS; PHASE 2: IMPLIED GOODWILL; TESTING IDENTIFIABLE INTANGIBLES WITH AN INDEFINITE LIFE; TESTING IDENTIFIABLE INTANGIBLES WITH A DEFINITE LIFE; IMPAIRMENT OF PROPERTY, PLANT, AND EQUIPMENT; CONCLUSION; Chapter 9: Valuation of Hard Assets and Real Estate; HIGHEST AND BEST USE; VALUE IN-USE VERSUS VALUE IN-EXCHANGE 327 $aPHYSICAL INSPECTION AND THE CONDITION OF ASSETS 330 $aIs Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value f 606 $aFinancial statements 606 $aFair value$xAccounting 608 $aElectronic books. 615 0$aFinancial statements. 615 0$aFair value$xAccounting. 676 $a657.3 676 $a657/.3 700 $aKing$b Alfred M$0599290 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910143413203321 996 $aFair value for financial reporting$91024834 997 $aUNINA LEADER 01245nam0 22003011i 450 001 UON00498875 005 20231205105405.624 010 $a978-88-06-22778-4 100 $a20191025d1975 |0itac50 ba 101 $aita 102 $aIT 105 $a|||| ||||| 200 1 $aBanditi$fPietro Chiodi 210 $aTorino$cEinaudi$d1975 215 $a161 p.$d20 cm. 410 1$1001UON00452574$12001 $aNuovi Coralli$1210 $aTorino$cEinaudi 606 $aRESISTENZA$xItalia$xDiari e memorie$3UONC097328$2FI 620 $aIT$dTorino$3UONL000014 676 $a945.0910924$cSTORIA D'ITALIA. 1918-1946. 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