000			06153cam a2200769Mi 4500
001			ocn772844544
003			OCoLC
005			20171115121759.0
006			m o d
007			cr |n|---|||||
008			120116s2012 xx o 000 0 eng d
020			_a9781118185438 _q(electronic bk.)
020			_a1118185439 _q(electronic bk.)
020			_a9781119202295 _q(electronic bk.)
020			_a1119202299 _q(electronic bk.)
020			_z1283425165
020			_z9781283425162
020			_z9781118185421
020			_z1118185420
020			_z1118004388
020			_z9781118004388
024	8		_a9786613425164
028	0	1	_aEB00066510 _bRecorded Books
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029	1		_aDEBBG _bBV041910706
029	1		_aDEBSZ _b397175949
029	1		_aDEBSZ _b431067686
029	1		_aDEBSZ _b452498953
029	1		_aNZ1 _b14775611
029	1		_aDEBBG _bBV043393978
035			_a(OCoLC)772844544 _z(OCoLC)780367936 _z(OCoLC)786451076 _z(OCoLC)817055768 _z(OCoLC)865011602 _z(OCoLC)875004078 _z(OCoLC)880752146
037			_a342516 _bMIL
037			_a76D612A1-3AC2-42F2-8D92-EDC86F1F8920 _bOverDrive, Inc. _nhttp://www.overdrive.com
040			_aEBLCP _beng _epn _cEBLCP _dOCLCQ _dYDXCP _dIDEBK _dN$T _dCDX _dTEFOD _dOCLCQ _dDEBSZ _dUMI _dOCLCO _dAU@ _dOCLCQ _dOCLCO _dRECBK _dOCLCF _dCNCGM _dDEBBG _dTEFOD _dDG1 _dOCLCQ
049			_aMAIN
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082	0	4	_a657.3 _a657/.3
084			_aBUS001000 _2bisacsh
100	1		_aCatty, James P.
245	1	4	_aThe Professional's Guide to Fair Value : the Future of Financial Reporting / _h[electronic resource]
260			_aHoboken : _bJohn Wiley & Sons, _c2012.
300			_a1 online resource (258 pages).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aWiley corporate F & A series
505	0		_aThe 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.
505	8		_aStage 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.
505	8		_aChapter 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.
505	8		_aStructure 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.
505	8		_aStage 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.
520			_aAn 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.
588	0		_aPrint version record.
650		0	_aFair value _xAccounting _xStandards.
650		0	_aFinancial statements.
650		4	_aBUSINESS & ECONOMICS _xAccounting _xGeneral.
650		4	_aBusiness.
650		7	_aBUSINESS & ECONOMICS _xAccounting _xFinancial. _2bisacsh
650		7	_aBusiness. _2fast _0(OCoLC)fst00842262
655		4	_aElectronic books.
776	0	8	_iPrint version: _aCatty, James P. _tProfessional's Guide to Fair Value : The Future of Financial Reporting. _dHoboken : John Wiley & Sons, ©2012 _z9781118004388
830		0	_aWiley corporate F & A.
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781119202295 _zWiley Online Library
942			_2ddc _cBK
999			_c205493 _d205493