Wiley Guide to Fair Value Under IFRS

International Financial Reporting Standards

Häftad, Engelska, 2010

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Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application.Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including: Fair Value in implementing IFRS Market Approach Income Approach—Capitalization and Discounting Methods Economic and Industry Conditions Cost of Capital Financial Statement Analyses Impairment Testing Intellectual Property Rights (patents, copyrights, trademarks) Projecting Financial Statements Liabilities Customer Relationships Share-based Payment Plant and Equipment Guide to Fair Value Under IFRS is the first international valuation book of its kind. Fully compliant with the Certified Valuation Analyst curriculum, it provides detailed guidance as to how fair value is to be determined and fills numerous gaps in common understanding of IFRS requirements.

Produktinformation

Utgivningsdatum2010-05-18
Mått188 x 236 x 28 mm
Vikt826 g
FormatHäftad
SpråkEngelska
Antal sidor624
Upplaga1
FörlagJohn Wiley & Sons Inc
ISBN9780470477083

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Redovisning inom Ekonomi och Ledarskap

JAMES P. CATTY, MA, CPA/ABV (U.S.), CA-CBV (Canada), CVA, CFA, CFE, has been engaged in business valuations around the world for more than fifty years and has undertaken speaking engagements in China, Germany, Romania, Taiwan, Turkey, the UK and the United States. He is Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) with members in twelve countries (NACVA is the U.S. Charter); President of Corporate Valuation Services Limited (CVS), Toronto; and, of Counsel to Hanlin Moss PS, Seattle, Washington and Xian China.

Foreword xiLiu Ping, ChinaPreface xiiiJim Catty, United KingdomAbout the Contributors xix1 Fair Value ConceptAlfred M. King, United States 12 The Cost ApproachYea-Mow Chen, Taiwan, and Stephen L. Barreca, United States 193 The Market ApproachWilliam A. Hanlin Jr. and J. Richard Claywell, United States 374 Income Approach: Capitalization Methods 57Bennet Kpentey, Ghana 5 Income Approach: Discounting Methods 65Wolfgang Kniest, Germany 6 Excellent Valuation Reports 83Brandi L. Ruffalo and Robert C. Brackett, United States 7 Assessing External Risks 95Warren D. Miller, United States 8 Strategy and Benchmarking 115William C. Quackenbush and James S. Rigby Jr., United States 9 Cost of Capital 129Wolfgang Ballwieser and Jörg Wiese, Germany 10 Risks and Rewards 151William A. Hanlin Jr. and J. Richard Claywell, United States 11 Financial Statement Analyses 165Martin Costa, Germany 12 Projecting Financial Statements 183Klaus Henselmann, Germany 13 Impairment Testing 201Frank Bollman and Andreas Joest, Germany 14 Auditing Valuation Reports 215Andreas Bertsch, Germany 15 CopyrightsFernando Torres, Mexico 22316 Customer Relationships 241Brandi L. Ruffalo, United States 17 Derivatives and Financial Instruments 255Samuel Yat Chiu Chan and Lisa Cheng, Homg Kong 18 Domain Names 273Wes Anson, United States 19 Hedging 285Richard Pedde, Canada 20 Intellectual Property Rights 299Byeongil Jeong, South Korea 21 Intangible Assets 311Stan Sorin, Romania 22 Leases 323Terry A. Isom and Andrea R. Isom, United States 23 Liabilities 337Karrilyn Wilcox, Canada 24 Manufacturing in Crisis Periods 351Emre Burckin, Ayse Pamukcu, and Zeynep Burckin Eroglu, Turkey 25 Mineral Properties 363Michael J. Lawrence, Australia 26 Pass-Through Entities 379Laura J. Tindall and John L. Casalena, United States 27 Patents 391Heinz Goddar and Ulrich Moser, Germany 28 Petroleum Resources 409J. Richard Claywell, United States 29 Pharmaceuticals and Biotechnology 421Sung-Soo Seol, South Korea 30 Plant and Equipment 435Even Körner, Germany 31 Retail Locations 451Lim Lan Yuan, Singapore 32 Share-Based Payments 461Shari Overstreet, United States 33 Software and Systems 477Susan M. Saidens, United States 34 Unpatented Technologies 487Anke Nestler, Germany 35 Trademarks and Brands 501Roger Sinclair, South Africa36 Transfer Pricing 521Lionel W. Newton and Christopher J. Steeves, CanadaGlossary 531References and Bibliography 557Index 567