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Wiley Guide to Fair Value Under IFRS
International Financial Reporting Standards
James P. Catty (Edited by)
9780470477083, Wiley
Paperback / softback, published 18 May 2010
624 pages
23.6 x 18.8 x 2.8 cm, 0.826 kg
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.
Foreword xi Preface xiii About the Contributors xix 1 Fair Value Concept 2 The Cost Approach 3 The Market Approach 4 Income Approach: Capitalization Methods 57 5 Income Approach: Discounting Methods 65 6 Excellent Valuation Reports 83 7 Assessing External Risks 95 8 Strategy and Benchmarking 115 9 Cost of Capital 129 10 Risks and Rewards 151 11 Financial Statement Analyses 165 12 Projecting Financial Statements 183 13 Impairment Testing 201 14 Auditing Valuation Reports 215 15 Copyrights 16 Customer Relationships 241 17 Derivatives and Financial Instruments 255 18 Domain Names 273 19 Hedging 285 20 Intellectual Property Rights 299 21 Intangible Assets 311 22 Leases 323 23 Liabilities 337 24 Manufacturing in Crisis Periods 351 25 Mineral Properties 363 26 Pass-Through Entities 379 27 Patents 391 28 Petroleum Resources 409 29 Pharmaceuticals and Biotechnology 421 30 Plant and Equipment 435 31 Retail Locations 451 32 Share-Based Payments 461 33 Software and Systems 477 34 Unpatented Technologies 487 35 Trademarks and Brands 501 36 Transfer Pricing 521 Glossary 531 References and Bibliography 557 Index 567
Liu Ping, China
Jim Catty, United Kingdom
Alfred M. King, United States 1
Yea-Mow Chen, Taiwan, and Stephen L. Barreca, United States 19
William A. Hanlin Jr. and J. Richard Claywell, United States 37
Bennet Kpentey, Ghana
Wolfgang Kniest, Germany
Brandi L. Ruffalo and Robert C. Brackett, United States
Warren D. Miller, United States
William C. Quackenbush and James S. Rigby Jr., United States
Wolfgang Ballwieser and Jörg Wiese, Germany
William A. Hanlin Jr. and J. Richard Claywell, United States
Martin Costa, Germany
Klaus Henselmann, Germany
Frank Bollman and Andreas Joest, Germany
Andreas Bertsch, Germany
Fernando Torres, Mexico 223
Brandi L. Ruffalo, United States
Samuel Yat Chiu Chan and Lisa Cheng, Homg Kong
Wes Anson, United States
Richard Pedde, Canada
Byeongil Jeong, South Korea
Stan Sorin, Romania
Terry A. Isom and Andrea R. Isom, United States
Karrilyn Wilcox, Canada
Emre Burckin, Ayse Pamukcu, and Zeynep Burckin Eroglu, Turkey
Michael J. Lawrence, Australia
Laura J. Tindall and John L. Casalena, United States
Heinz Goddar and Ulrich Moser, Germany
J. Richard Claywell, United States
Sung-Soo Seol, South Korea
Even Körner, Germany
Lim Lan Yuan, Singapore
Shari Overstreet, United States
Susan M. Saidens, United States
Anke Nestler, Germany
Roger Sinclair, South Africa
Lionel W. Newton and Christopher J. Steeves, Canada
Subject Areas: Finance & accounting [KF]
