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Fair value measurement : practical guidance and implementation / / Mark L. Zyla
| Fair value measurement : practical guidance and implementation / / Mark L. Zyla |
| Autore | Zyla Mark L. |
| Edizione | [Third edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2020] |
| Descrizione fisica | 1 online resource (515 pages) |
| Disciplina | 657.7 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Fair value - Accounting - Standards
Fair value - United States |
| ISBN |
1-119-34981-8
1-119-44872-7 1-119-34891-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910555046603321 |
Zyla Mark L.
|
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| Hoboken, New Jersey : , : Wiley, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value measurement : practical guidance and implementation / / Mark L. Zyla
| Fair value measurement : practical guidance and implementation / / Mark L. Zyla |
| Autore | Zyla Mark L |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2013 |
| Descrizione fisica | 1 online resource (592 p.) |
| Disciplina | 657/.7 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Fair value - Accounting - Standards
Fair value - United States |
| ISBN |
9781118282793
1118282795 9781119203308 1119203309 9781283715065 1283715066 9781118284568 1118284569 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The history and evolution of fair value accounting -- Fair value measurement standards and concepts -- Business combinations -- The nature of goodwill and intangible assets. |
| Record Nr. | UNINA-9910141415203321 |
|
Zyla Mark L
|
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| Hoboken, N.J., : Wiley, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Mark to market accounting standards [[electronic resource] ] : a study by the SEC / / Brian N. Brinker, editor
| Mark to market accounting standards [[electronic resource] ] : a study by the SEC / / Brian N. Brinker, editor |
| Pubbl/distr/stampa | New York, : Nova Science Publishers, c2009 |
| Descrizione fisica | 1 online resource (265 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | BrinkerBrian N |
| Collana | Business economics in a rapidly-changing world series |
| Soggetto topico | Fair value - Accounting - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-61728-535-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910459764103321 |
| New York, : Nova Science Publishers, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Mark to market accounting standards [[electronic resource] ] : a study by the SEC / / Brian N. Brinker, editor
| Mark to market accounting standards [[electronic resource] ] : a study by the SEC / / Brian N. Brinker, editor |
| Pubbl/distr/stampa | New York, : Nova Science Publishers, c2009 |
| Descrizione fisica | 1 online resource (265 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | BrinkerBrian N |
| Collana | Business economics in a rapidly-changing world series |
| Soggetto topico | Fair value - Accounting - Standards |
| ISBN | 1-61728-535-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910785288003321 |
| New York, : Nova Science Publishers, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Mark to market and fair value accounting [[electronic resource] ] : an examination / / James W. Curtis, editor
| Mark to market and fair value accounting [[electronic resource] ] : an examination / / James W. Curtis, editor |
| Pubbl/distr/stampa | New York, : Nova Science Publishers, Inc., 2009 |
| Descrizione fisica | 1 online resource (261 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CurtisJames W |
| Collana | Business economics in a rapidly-changing world series |
| Soggetto topico | Fair value - Accounting - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-61470-215-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910461471803321 |
| New York, : Nova Science Publishers, Inc., 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Mark to market and fair value accounting [[electronic resource] ] : an examination / / James W. Curtis, editor
| Mark to market and fair value accounting [[electronic resource] ] : an examination / / James W. Curtis, editor |
| Pubbl/distr/stampa | New York, : Nova Science Publishers, Inc., 2009 |
| Descrizione fisica | 1 online resource (261 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CurtisJames W |
| Collana | Business economics in a rapidly-changing world series |
| Soggetto topico | Fair value - Accounting - Standards |
| ISBN | 1-61470-215-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910790210303321 |
| New York, : Nova Science Publishers, Inc., 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The professional's guide to fair value : the future of financial reporting / / James P. Catty
| The professional's guide to fair value : the future of financial reporting / / James P. Catty |
| Autore | Catty James P. |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 |
| Descrizione fisica | 1 online resource (258 p.) |
| Disciplina |
657.3
657/.3 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Fair value - Accounting - Standards
Financial statements |
| ISBN |
1-118-18542-0
1-119-20229-9 1-283-42516-5 9786613425164 1-118-18543-9 |
| Classificazione | BUS001000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The 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
Stage 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 Chapter 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 Structure 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 Stage 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 |
| Record Nr. | UNINA-9910139297603321 |
|
Catty James P.
|
||
| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The professional's guide to fair value : the future of financial reporting / / James P. Catty
| The professional's guide to fair value : the future of financial reporting / / James P. Catty |
| Autore | Catty James P. |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 |
| Descrizione fisica | 1 online resource (258 p.) |
| Disciplina |
657.3
657/.3 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Fair value - Accounting - Standards
Financial statements |
| ISBN |
1-118-18542-0
1-119-20229-9 1-283-42516-5 9786613425164 1-118-18543-9 |
| Classificazione | BUS001000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The 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
Stage 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 Chapter 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 Structure 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 Stage 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 |
| Record Nr. | UNINA-9910825838003321 |
|
Catty James P.
|
||
| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
