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[null,"1.","Record Nr.",null,"UNIPARTHENOPE000015108"]
[null,null,"Autore",null,"Memmo, Raffaele"]
[null,null,"Titolo",null,"La previdenza marinara : invalidità, vecchiaia, superstiti infortuni, malattie, disoccupazione, tubercolosi, nuzialità e natalità, assegni familiari, trattamento di richiamo alle armi, prestiti matrimoniali"]
[null,null,"Pubbl/distr/stampa",null,"Roma : Tip. G. Bardi, 1942"]
[null,null,"Descrizione fisica",null,"334 p. ; 25 cm"]
[null,null,"Disciplina",null,"350.835"]
[null,null,"Collocazione",null,"350.835/101"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910145299203321"]
[null,null,"Autore",null,"King Alfred M"]
[null,null,"Titolo",null,"Executive's guide to fair value [[electronic resource] ] : profiting from the new valuation rules / / Alfred M. King"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : J. Wiley & Sons, c2008"]
[null,null,"ISBN",null,"1-119-19785-6"]
[{"$nulls":4},"1-281-22204-6"]
[{"$nulls":4},"9786611222048"]
[{"$nulls":4},"0-470-24553-0"]
[null,null,"Descrizione fisica",null,"1 online resource (271 p.)"]
[null,null,"Disciplina",null,"658.15"]
[null,null,"Soggetti",null,"Fair value - United States"]
[{"$nulls":4},"Valuation - United States"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Executive's Guide to Fair Value; Contents; Preface; Acknowledgments; Chapter 1: What Is Fair Value?; FASB IS PUSHING FAIR VALUE; FINANCIAL INSTRUMENTS AND THE LEGACY OF ENRON; THEORETICAL MERITS OF FAIR VALUE ACCOUNTING; FAIR VALUE IS THE NEW PARADIGM; DEAL EXPENSES; MANAGING EARNINGS: THE POTENTIAL FOR MANIPULATION; Chapter 2: Valuation of a Business: What Is It Really Worth?; FUNDAMENTAL BASIS OF ALL VALUES; EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION, AND AMORTIZATION (EBITDA); MYTH OF COMPARABLE COMPANIES-MAKING ADJUSTMENTS; DEFINITION OF A BUSINESS"]
[{"$nulls":4},"VALUING A START-UP (EARLY-STAGE) BUSINESS MISUSE OF VALUATION REPORTS; BUSINESS ENTERPRISE VALUATIONS (BEVS); Chapter 3: Litigation and the ''True'' Determination of Value; VALUATION FOR DIVORCE PROCEEDINGS; APPRAISAL REPORTS THAT ARE \"MADE AS INSTRUCTED\"; AUDIENCE FOR APPRAISAL REPORTS; BUY AND SELL AGREEMENTS; DON'T USE A FORMULA!; PERIODIC VALUATIONS OF PARTNERSHIPS, JOINT VENTURES, AND CLOSELY HELD COMPANIES; Chapter 4: Accounting For Merger-And-Acquisition Transactions; SFAS 141: ALLOCATION OF PURCHASE PRICE; FAIR VALUES IMPACT FUTURE REPORTED INCOME; MARKET PARTICIPANTS"]
[{"$nulls":4},"CHOICE OF LIFE FOR AMORTIZATION AND DEPRECIATION ASSET LIVES; "]
[{"$nulls":4},"LIVES FOR INTANGIBLE ASSETS: INDEFINITE VERSUS FIXED; MINIMIZING REPORTED INCOME; GOODWILL; SOLVENCY OPINIONS; Chapter 5: Due Diligence: What Is the Real Value of the Target's Business?; FINANCIAL PROJECTIONS; ESTIMATING THE VALUE OF WORKING CAPITAL; ESTIMATING THE VALUE OF PROPERTY, PLANT, AND EQUIPMENT; ESTIMATING THE VALUE OF LIABILITIES; ESTIMATING THE VALUE AND LIFE OF INTANGIBLE ASSETS; LIVES FOR AMORTIZATION; GOODWILL ON THE TARGET'S BOOKS; ESTIMATING THE VALUE OF CONTINGENT LIABILITIES; Chapter 6: Valuation of Liabilities"]
[{"$nulls":4},"THE FASB'S MOTIVES FOR CHANGING SFAS 5 REGULATORY RESPONSE TO THE POTENTIAL FOR MANIPULATION; AUDITING OF VALUATION REPORTS; VALUATION OF CONTINGENT PAYMENTS; ENVIRONMENTAL LIABILITIES; Chapter 7: Fair Value;  Property, Plant, And Equipment;  And Sarbanes-Oxley; REQUIRED CONTROLS OVER PP&E; BENEFITS OF A GOOD PROPERTY RECORD SYSTEM; SUMMARY AND CONCLUSIONS; Chapter 8: Allocation Of Purchase Price in a Business Combination; ADJUSTED PURCHASE PRICE; FINANCIAL PROJECTIONS; FAIR VALUE OF WORKING CAPITAL; PROPERTY, PLANT, AND EQUIPMENT (PP&E); VALUATION OF INTANGIBLES"]
[{"$nulls":4},"DUPLICATE ASSETS-EXIT VALUE AND MARKET PARTICIPANTS Chapter 9: Testing for Impairment; HOW DOES THE MARKET RESPOND TO IMPAIRMENT WRITE-OFFS?; CAN WE CONTROL THE TIMING AND AMOUNT OF IMPAIRMENT CHARGES?; TESTING GOODWILL FOR IMPAIRMENT; CAN YOU CONTROL IMPAIRMENT CHARGES?; CHOICE OF REPORTING UNIT; TRADE-OFF BETWEEN ASSIGNING VALUE TO INTANGIBLES AND TO GOODWILL; SUMMARY AND CONCLUSION; Chapter 10: Customer Relationships; WHAT IS A CUSTOMER RELATIONSHIP?; DEFINING A CUSTOMER RELATIONSHIP; HOW TO INTERPRET THE EITF DEFINITION OF CUSTOMER RELATIONSHIP; ONE MAJOR CUSTOMER"]
[{"$nulls":4},"SELLING NEW PRODUCTS OR SERVICES"]
[null,null,null,"Sommario/riassunto","Praise for Executive's Guide to Fair Value: Profiting from the New Valuation Rules\"\"The advent of fair value reporting is not your Momma's (or your Papa's) kind of accounting. If you're a financial professional above the age of twenty-five who is working in industry, read this book. From choosing a fair value specialist to the perils of 'made as instructed' valuations to purchase price allocations to impairment testing to that SEC tripwire, customer relationships, fair value expert Al King gets it right. And he does so with neither jargon nor literary anesthesia. As a former CFO myself"]