Valuation for financial reporting : fair value, business combinations, intangible assets, goodwill, and impairment analysis / / Michael J. Mard, James R. Hitchner, Steven D. Hyden

• Autore: Mard Michael J.
• Pubblicazione: Hoboken, New Jersey : , : Wiley, , 2011; ©2011
• Edizione: 3rd ed.
• Descrizione fisica: 1 online resource (461 p.)
• Disciplina: 657.3; 657/.3
• Soggetto topico: Intangible property - Accounting; Goodwill (Commerce) - Accounting
• Persona (resp. second.): HitchnerJames R.; HydenSteven D.
• Note generali: "With Website"--Cover.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters and index.
• Nota di contenuto: Cover; 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 ; Appendix 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 ; Chapter 6: Implementation and Reference AidsBusiness Valuation Reporting Standards; Reference Aids; Implementation Aids; Index
• Sommario/riassunto: 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
• Titolo autorizzato: Valuation for financial reporting
• ISBN: 1-119-19879-8; 0-470-93341-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910141304703321
• Lo trovi qui: Univ. Federico II