06153cam a2200769Mi 4500 ocn772844544 OCoLC 20171115121759.0 m o d cr |n|---||||| 120116s2012 xx o 000 0 eng d 9781118185438 (electronic bk.) 1118185439 (electronic bk.) 9781119202295 (electronic bk.) 1119202299 (electronic bk.) 1283425165 9781283425162 9781118185421 1118185420 1118004388 9781118004388 9786613425164 EB00066510 Recorded Books AU@ 000052898958 DEBBG BV041910706 DEBSZ 397175949 DEBSZ 431067686 DEBSZ 452498953 NZ1 14775611 DEBBG BV043393978 (OCoLC)772844544 (OCoLC)780367936 (OCoLC)786451076 (OCoLC)817055768 (OCoLC)865011602 (OCoLC)875004078 (OCoLC)880752146 342516 MIL 76D612A1-3AC2-42F2-8D92-EDC86F1F8920 OverDrive, Inc. http://www.overdrive.com EBLCP eng pn EBLCP OCLCQ YDXCP IDEBK N$T CDX TEFOD OCLCQ DEBSZ UMI OCLCO AU@ OCLCQ OCLCO RECBK OCLCF CNCGM DEBBG TEFOD DG1 OCLCQ MAIN HF5681.V3 BUS 001010 bisacsh KFCR bicssc 657.3 657/.3 BUS001000 bisacsh Catty, James P. The Professional's Guide to Fair Value : the Future of Financial Reporting / [electronic resource] Hoboken : John Wiley & Sons, 2012. 1 online resource (258 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Wiley corporate F & A series 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. An all-encompassing guide to the elements and basics of fair valueWith the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the. Print version record. Fair value Accounting Standards. Financial statements. BUSINESS & ECONOMICS Accounting General. Business. BUSINESS & ECONOMICS Accounting Financial. bisacsh Business. fast (OCoLC)fst00842262 Electronic books. Print version: Catty, James P. Professional's Guide to Fair Value : The Future of Financial Reporting. Hoboken : John Wiley & Sons, ©2012 9781118004388 Wiley corporate F & A. http://onlinelibrary.wiley.com/book/10.1002/9781119202295 Wiley Online Library ddc BK 205493 205493