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
|
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| Hoboken, N.J., : J. Wiley & Sons, c2008 | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
9786611222048
9781119197850 1119197856 9781281222046 1281222046 9780470245538 0470245530 |
| 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 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Valuation strategies
| Valuation strategies |
| Pubbl/distr/stampa | Boston, MA, : Warren, Gorham & Lamont, RIA Group, c1997- |
| Descrizione fisica | 1 online resource |
| Disciplina | 333.33 |
| Soggetto topico |
Valuation - United States
Tax assessment - United States Valuation Tax assessment |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Valuation |
| Record Nr. | UNISA-996336741103316 |
| Boston, MA, : Warren, Gorham & Lamont, RIA Group, c1997- | ||
| Lo trovi qui: Univ. di Salerno | ||
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What's your home worth? : a review of the appraisal industry : hearing before the Subcommittee on Housing, Community Development, and Insurance of the Committee on Financial Services, U.S. House of Representatives, One Hundred Sixteenth Congress, first session, June 20, 2019
| What's your home worth? : a review of the appraisal industry : hearing before the Subcommittee on Housing, Community Development, and Insurance of the Committee on Financial Services, U.S. House of Representatives, One Hundred Sixteenth Congress, first session, June 20, 2019 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2020 |
| Descrizione fisica | 1 online resource (v, 109 pages) : illustrations |
| Soggetto topico |
Real estate appraisers - United States
Mortgages - United States Valuation - United States |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | What's your home worth? |
| Record Nr. | UNINA-9910713395703321 |
| Washington : , : U.S. Government Publishing Office, , 2020 | ||
| Lo trovi qui: Univ. Federico II | ||
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