Wiley Guide to Fair Value Under IFRS (eBook)

International Financial Reporting Standards

James P. Catty (Herausgeber)

eBook Download: EPUB | PDF

2010 | 1. Auflage
624 Seiten
John Wiley & Sons (Verlag)
978-0-470-59734-7 (ISBN)

Infos

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.

Autor

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.

Inhalt

Foreword xi

Liu Ping, China

Preface xiii

Jim Catty, United Kingdom

About the Contributors xix

1 Fair Value Concept 1

Alfred M. King, United States

2 The Cost Approach 19

Yea-Mow Chen, Taiwan, and Stephen L. Barreca, United States

3 The Market Approach 37

William A. Hanlin Jr. and J. Richard Claywell, United States

4 Income Approach: Capitalization Methods 57

Bennet Kpentey, Ghana

5 Income Approach: Discounting Methods 65

Wolfgang Kniest, Germany

6 Excellent Valuation Reports 83

Brandi L. Ruffalo and Robert C. Brackett, United States

7 Assessing External Risks 95

Warren D. Miller, United States

8 Strategy and Benchmarking 115

William C. Quackenbush and James S. Rigby Jr., United States

9 Cost of Capital 129

Wolfgang Ballwieser and Jörg Wiese, Germany

10 Risks and Rewards 151

William A. Hanlin Jr. and J. Richard Claywell, United States

11 Financial Statement Analyses 165

Martin Costa, Germany

12 Projecting Financial Statements 183

Klaus Henselmann, Germany

13 Impairment Testing 201

Frank Bollman and Andreas Joest, Germany

14 Auditing Valuation Reports 215

Andreas Bertsch, Germany

15 Copyrights 223

Fernando Torres, Mexico

16 Customer Relationships 241

Brandi L. Ruffalo, United States

17 Derivatives and Financial Instruments 255

Samuel Yat Chiu Chan and Lisa Cheng, Homg Kong

18 Domain Names 273

Wes Anson, United States

19 Hedging 285

Richard Pedde, Canada

20 Intellectual Property Rights 299

Byeongil Jeong, South Korea

21 Intangible Assets 311

Stan Sorin, Romania

22 Leases 323

Terry A. Isom and Andrea R. Isom, United States

23 Liabilities 337

Karrilyn Wilcox, Canada

24 Manufacturing in Crisis Periods 351

Emre Burckin, Ayse Pamukcu, and Zeynep Burckin Eroglu, Turkey

25 Mineral Properties 363

Michael J. Lawrence, Australia

26 Pass-Through Entities 379

Laura J. Tindall and John L. Casalena, United States

27 Patents 391

Heinz Goddar and Ulrich Moser, Germany

28 Petroleum Resources 409

J. Richard Claywell, United States

29 Pharmaceuticals and Biotechnology 421

Sung-Soo Seol, South Korea

30 Plant and Equipment 435

Ev?en Körner, Germany

31 Retail Locations 451

Lim Lan Yuan, Singapore

32 Share-Based Payments 461

Shari Overstreet, United States

33 Software and Systems 477

Susan M. Saidens, United States

34 Unpatented Technologies 487

Anke Nestler, Germany

35 Trademarks and Brands 501

Roger Sinclair, South Africa

36 Transfer Pricing 521

Lionel W. Newton and Christopher J. Steeves, Canada

Glossary 531

References and Bibliography 557

Index 567

Produkt-Details

• Erscheint lt. Verlag: 20.4.2010
• Sprache: englisch
• Themenwelt: Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Bewerbung / Karriere
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • International Accounting • Internationales Rechnungswesen • Rechnungswesen
• ISBN-10: 0-470-59734-8 / 0470597348
• ISBN-13: 978-0-470-59734-7 / 9780470597347