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Executive's guide to fair value [[electronic resource] ] : profiting from the new valuation rules / / Alfred M. King
| Executive's guide to fair value [[electronic resource] ] : profiting from the new valuation rules / / Alfred M. King |
| Autore | King Alfred M |
| Pubbl/distr/stampa | Hoboken, N.J., : J. Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (271 p.) |
| Disciplina | 658.15 |
| Soggetto topico |
Fair value - United States
Valuation - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-19785-6
1-281-22204-6 9786611222048 0-470-24553-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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
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 CHOICE OF LIFE FOR AMORTIZATION AND DEPRECIATION ASSET LIVES; 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 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 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 SELLING NEW PRODUCTS OR SERVICES |
| Record Nr. | UNINA-9910145299203321 |
King Alfred M
|
||
| Hoboken, N.J., : J. Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive's guide to fair value : profiting from the new valuation rules / / Alfred M. King
| Executive's guide to fair value : profiting from the new valuation rules / / Alfred M. King |
| Autore | King Alfred M |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : J. Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (271 p.) |
| Disciplina | 658.15 |
| Soggetto topico |
Fair value - United States
Valuation - United States |
| ISBN |
1-119-19785-6
1-281-22204-6 9786611222048 0-470-24553-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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
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 CHOICE OF LIFE FOR AMORTIZATION AND DEPRECIATION ASSET LIVES; 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 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 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 SELLING NEW PRODUCTS OR SERVICES |
| Record Nr. | UNINA-9910813945503321 |
|
King Alfred M
|
||
| Hoboken, N.J., : J. Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value for financial reporting [[electronic resource] ] : meeting the new FASB requirements / / Alfred M. King
| Fair value for financial reporting [[electronic resource] ] : meeting the new FASB requirements / / Alfred M. King |
| Autore | King Alfred M |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., c2006 |
| Descrizione fisica | 1 online resource (354 p.) |
| Disciplina |
657.3
657/.3 |
| Soggetto topico |
Financial statements
Fair value - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20294-9
1-280-44837-7 9786610448371 0-470-00832-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Fair 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
IMPORTANCE 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 WHAT 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 IDENTIFYING 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 FASB'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 PHYSICAL INSPECTION AND THE CONDITION OF ASSETS |
| Record Nr. | UNINA-9910143413203321 |
|
King Alfred M
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value for financial reporting [[electronic resource] ] : meeting the new FASB requirements / / Alfred M. King
| Fair value for financial reporting [[electronic resource] ] : meeting the new FASB requirements / / Alfred M. King |
| Autore | King Alfred M |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., c2006 |
| Descrizione fisica | 1 online resource (354 p.) |
| Disciplina |
657.3
657/.3 |
| Soggetto topico |
Financial statements
Fair value - Accounting |
| ISBN |
1-119-20294-9
1-280-44837-7 9786610448371 0-470-00832-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Fair 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
IMPORTANCE 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 WHAT 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 IDENTIFYING 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 FASB'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 PHYSICAL INSPECTION AND THE CONDITION OF ASSETS |
| Record Nr. | UNINA-9910830220303321 |
|
King Alfred M
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value for financial reporting : meeting the new FASB requirements / / Alfred M. King
| Fair value for financial reporting : meeting the new FASB requirements / / Alfred M. King |
| Autore | King Alfred M |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., c2006 |
| Descrizione fisica | 1 online resource (354 p.) |
| Disciplina | 657/.3 |
| Soggetto topico |
Financial statements
Fair value - Accounting |
| ISBN |
1-119-20294-9
1-280-44837-7 9786610448371 0-470-00832-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Fair 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
IMPORTANCE 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 WHAT 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 IDENTIFYING 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 FASB'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 PHYSICAL INSPECTION AND THE CONDITION OF ASSETS |
| Record Nr. | UNINA-9910876951203321 |
|
King Alfred M
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal control of fixed assets [[electronic resource] ] : a controller and auditor's guide / / Alfred M. King
| Internal control of fixed assets [[electronic resource] ] : a controller and auditor's guide / / Alfred M. King |
| Autore | King Alfred M |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (210 p.) |
| Disciplina | 658.15/2 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Capital
Accounting |
| ISBN |
1-299-18912-1
1-118-26910-1 1-118-02836-8 1-118-02834-1 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Internal Control of Fixed Assets: A Controller and Auditor's Guide; Contents; Preface; Chapter 1: Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board; Chapter 2: Capitalization versus Expense; Chapter 3: Asset Life Cycle-Controls and Software; Chapter 4: Depreciation and Amortization for Books and Taxes; Chapter 5: Impairment Testing; Chapter 6: Physical Control of Property, Plant, and Equipment; Chapter 7: Taking a Physical Inventory; Chapter 8: Reconciliation of Physical Inventory to Accounting Records; Chapter 9: Fixed Assets in a Business Combination
Chapter 10: Insurance for Fixed AssetsChapter 11: Property Taxes-Personal Property and Real Estate; Chapter 12: Developing the Fair Value of Fixed Assets; Chapter 13: Control of Fixed Assets under International Financial Reporting Standards; Chapter 14: Component Depreciation for Buildings; Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide; About the Author; Index |
| Record Nr. | UNINA-9910139206703321 |
|
King Alfred M
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal control of fixed assets : a controller and auditor's guide / / Alfred M. King
| Internal control of fixed assets : a controller and auditor's guide / / Alfred M. King |
| Autore | King Alfred M |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (210 p.) |
| Disciplina | 658.15/2 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Capital
Accounting |
| ISBN |
1-299-18912-1
1-118-26910-1 1-118-02836-8 1-118-02834-1 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Internal Control of Fixed Assets: A Controller and Auditor's Guide; Contents; Preface; Chapter 1: Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board; Chapter 2: Capitalization versus Expense; Chapter 3: Asset Life Cycle-Controls and Software; Chapter 4: Depreciation and Amortization for Books and Taxes; Chapter 5: Impairment Testing; Chapter 6: Physical Control of Property, Plant, and Equipment; Chapter 7: Taking a Physical Inventory; Chapter 8: Reconciliation of Physical Inventory to Accounting Records; Chapter 9: Fixed Assets in a Business Combination
Chapter 10: Insurance for Fixed AssetsChapter 11: Property Taxes-Personal Property and Real Estate; Chapter 12: Developing the Fair Value of Fixed Assets; Chapter 13: Control of Fixed Assets under International Financial Reporting Standards; Chapter 14: Component Depreciation for Buildings; Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide; About the Author; Index |
| Record Nr. | UNINA-9910815890403321 |
|
King Alfred M
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||