Wiley Guide to Fair Value Under IFRS (eBook, PDF)
International Financial Reporting Standards
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Wiley Guide to Fair Value Under IFRS (eBook, PDF)
International Financial Reporting Standards
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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…mehr
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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.
Produktdetails
- Produktdetails
- Verlag: John Wiley & Sons
- Seitenzahl: 624
- Erscheinungstermin: 20. April 2010
- Englisch
- ISBN-13: 9780470597347
- Artikelnr.: 37297662
- Verlag: John Wiley & Sons
- Seitenzahl: 624
- Erscheinungstermin: 20. April 2010
- Englisch
- ISBN-13: 9780470597347
- Artikelnr.: 37297662
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 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
Foreword (Liu Ping
China). Preface (Jim Catty
United Kingdom). About the Contributors. 1 Fair Value Concept (Alfred M. King
United States). 2 The Cost Approach (Yea-Mow Chen
Taiwan
and Stephen L. Barreca
United States). 3 The Market Approach (William A. Hanlin Jr. and J. Richard Claywell
United States). 4 Income Approach: Capitalization Methods (Bennet Kpentey
Ghana). 5 Income Approach: Discounting Methods (Wolfgang Kniest
Germany). 6 Excellent Valuation Reports (Brandi L. Ruffalo and Robert C. Brackett
United States). 7 Assessing External Risks (Warren D. Miller
United States). 8 Strategy and Benchmarking (William C. Quackenbush and James S. Rigby Jr.
United States). 9 Cost of Capital (Wolfgang Ballwieser and Jörg Wiese
Germany). 10 Risks and Rewards (William A. Hanlin Jr. and J. Richard Claywell
United States). 11 Financial Statement Analyses (Martin Costa
Germany). 12 Projecting Financial Statements (Klaus Henselmann
Germany). 13 Impairment Testing (Frank Bollman and Andreas Joest
Germany). 14 Auditing Valuation Reports (Andreas Bertsch
Germany). 15 Copyrights (Fernando Torres
Mexico). 16 Customer Relationships (Brandi L. Ruffalo
United States). 17 Derivatives and Financial Instruments (Samuel Yat Chiu Chan and Lisa Cheng
Homg Kong). 18 Domain Names (Wes Anson
United States). 19 Hedging (Richard Pedde
Canada). 20 Intellectual Property Rights (Byeongil Jeong
South Korea). 21 Intangible Assets (Stan Sorin
Romania). 22 Leases (Terry A. Isom and Andrea R. Isom
United States). 23 Liabilities (Karrilyn Wilcox
Canada). 24 Manufacturing in Crisis Periods (Emre Burckin
Ayse Pamukcu
and Zeynep Burckin Eroglu
Turkey). 25 Mineral Properties (Michael J. Lawrence
Australia). 26 Pass-Through Entities (Laura J. Tindall and John L. Casalena
United States). 27 Patents (Heinz Goddar and Ulrich Moser
Germany). 28 Petroleum Resources (J. Richard Claywell
United States). 29 Pharmaceuticals and Biotechnology (Sung-Soo Seol
South Korea). 30 Plant and Equipment (Ev~en Körner
Germany). 31 Retail Locations (Lim Lan Yuan
Singapore). 32 Share-Based Payments (Shari Overstreet
United States). 33 Software and Systems (Susan M. Saidens
United States). 34 Unpatented Technologies (Anke Nestler
Germany). 35 Trademarks and Brands (Roger Sinclair
South Africa). 36 Transfer Pricing (Lionel W. Newton and Christopher J. Steeves
Canada). Glossary. References and Bibliography. Index.
China). Preface (Jim Catty
United Kingdom). About the Contributors. 1 Fair Value Concept (Alfred M. King
United States). 2 The Cost Approach (Yea-Mow Chen
Taiwan
and Stephen L. Barreca
United States). 3 The Market Approach (William A. Hanlin Jr. and J. Richard Claywell
United States). 4 Income Approach: Capitalization Methods (Bennet Kpentey
Ghana). 5 Income Approach: Discounting Methods (Wolfgang Kniest
Germany). 6 Excellent Valuation Reports (Brandi L. Ruffalo and Robert C. Brackett
United States). 7 Assessing External Risks (Warren D. Miller
United States). 8 Strategy and Benchmarking (William C. Quackenbush and James S. Rigby Jr.
United States). 9 Cost of Capital (Wolfgang Ballwieser and Jörg Wiese
Germany). 10 Risks and Rewards (William A. Hanlin Jr. and J. Richard Claywell
United States). 11 Financial Statement Analyses (Martin Costa
Germany). 12 Projecting Financial Statements (Klaus Henselmann
Germany). 13 Impairment Testing (Frank Bollman and Andreas Joest
Germany). 14 Auditing Valuation Reports (Andreas Bertsch
Germany). 15 Copyrights (Fernando Torres
Mexico). 16 Customer Relationships (Brandi L. Ruffalo
United States). 17 Derivatives and Financial Instruments (Samuel Yat Chiu Chan and Lisa Cheng
Homg Kong). 18 Domain Names (Wes Anson
United States). 19 Hedging (Richard Pedde
Canada). 20 Intellectual Property Rights (Byeongil Jeong
South Korea). 21 Intangible Assets (Stan Sorin
Romania). 22 Leases (Terry A. Isom and Andrea R. Isom
United States). 23 Liabilities (Karrilyn Wilcox
Canada). 24 Manufacturing in Crisis Periods (Emre Burckin
Ayse Pamukcu
and Zeynep Burckin Eroglu
Turkey). 25 Mineral Properties (Michael J. Lawrence
Australia). 26 Pass-Through Entities (Laura J. Tindall and John L. Casalena
United States). 27 Patents (Heinz Goddar and Ulrich Moser
Germany). 28 Petroleum Resources (J. Richard Claywell
United States). 29 Pharmaceuticals and Biotechnology (Sung-Soo Seol
South Korea). 30 Plant and Equipment (Ev~en Körner
Germany). 31 Retail Locations (Lim Lan Yuan
Singapore). 32 Share-Based Payments (Shari Overstreet
United States). 33 Software and Systems (Susan M. Saidens
United States). 34 Unpatented Technologies (Anke Nestler
Germany). 35 Trademarks and Brands (Roger Sinclair
South Africa). 36 Transfer Pricing (Lionel W. Newton and Christopher J. Steeves
Canada). Glossary. References and Bibliography. Index.
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
Foreword (Liu Ping
China). Preface (Jim Catty
United Kingdom). About the Contributors. 1 Fair Value Concept (Alfred M. King
United States). 2 The Cost Approach (Yea-Mow Chen
Taiwan
and Stephen L. Barreca
United States). 3 The Market Approach (William A. Hanlin Jr. and J. Richard Claywell
United States). 4 Income Approach: Capitalization Methods (Bennet Kpentey
Ghana). 5 Income Approach: Discounting Methods (Wolfgang Kniest
Germany). 6 Excellent Valuation Reports (Brandi L. Ruffalo and Robert C. Brackett
United States). 7 Assessing External Risks (Warren D. Miller
United States). 8 Strategy and Benchmarking (William C. Quackenbush and James S. Rigby Jr.
United States). 9 Cost of Capital (Wolfgang Ballwieser and Jörg Wiese
Germany). 10 Risks and Rewards (William A. Hanlin Jr. and J. Richard Claywell
United States). 11 Financial Statement Analyses (Martin Costa
Germany). 12 Projecting Financial Statements (Klaus Henselmann
Germany). 13 Impairment Testing (Frank Bollman and Andreas Joest
Germany). 14 Auditing Valuation Reports (Andreas Bertsch
Germany). 15 Copyrights (Fernando Torres
Mexico). 16 Customer Relationships (Brandi L. Ruffalo
United States). 17 Derivatives and Financial Instruments (Samuel Yat Chiu Chan and Lisa Cheng
Homg Kong). 18 Domain Names (Wes Anson
United States). 19 Hedging (Richard Pedde
Canada). 20 Intellectual Property Rights (Byeongil Jeong
South Korea). 21 Intangible Assets (Stan Sorin
Romania). 22 Leases (Terry A. Isom and Andrea R. Isom
United States). 23 Liabilities (Karrilyn Wilcox
Canada). 24 Manufacturing in Crisis Periods (Emre Burckin
Ayse Pamukcu
and Zeynep Burckin Eroglu
Turkey). 25 Mineral Properties (Michael J. Lawrence
Australia). 26 Pass-Through Entities (Laura J. Tindall and John L. Casalena
United States). 27 Patents (Heinz Goddar and Ulrich Moser
Germany). 28 Petroleum Resources (J. Richard Claywell
United States). 29 Pharmaceuticals and Biotechnology (Sung-Soo Seol
South Korea). 30 Plant and Equipment (Ev~en Körner
Germany). 31 Retail Locations (Lim Lan Yuan
Singapore). 32 Share-Based Payments (Shari Overstreet
United States). 33 Software and Systems (Susan M. Saidens
United States). 34 Unpatented Technologies (Anke Nestler
Germany). 35 Trademarks and Brands (Roger Sinclair
South Africa). 36 Transfer Pricing (Lionel W. Newton and Christopher J. Steeves
Canada). Glossary. References and Bibliography. Index.
China). Preface (Jim Catty
United Kingdom). About the Contributors. 1 Fair Value Concept (Alfred M. King
United States). 2 The Cost Approach (Yea-Mow Chen
Taiwan
and Stephen L. Barreca
United States). 3 The Market Approach (William A. Hanlin Jr. and J. Richard Claywell
United States). 4 Income Approach: Capitalization Methods (Bennet Kpentey
Ghana). 5 Income Approach: Discounting Methods (Wolfgang Kniest
Germany). 6 Excellent Valuation Reports (Brandi L. Ruffalo and Robert C. Brackett
United States). 7 Assessing External Risks (Warren D. Miller
United States). 8 Strategy and Benchmarking (William C. Quackenbush and James S. Rigby Jr.
United States). 9 Cost of Capital (Wolfgang Ballwieser and Jörg Wiese
Germany). 10 Risks and Rewards (William A. Hanlin Jr. and J. Richard Claywell
United States). 11 Financial Statement Analyses (Martin Costa
Germany). 12 Projecting Financial Statements (Klaus Henselmann
Germany). 13 Impairment Testing (Frank Bollman and Andreas Joest
Germany). 14 Auditing Valuation Reports (Andreas Bertsch
Germany). 15 Copyrights (Fernando Torres
Mexico). 16 Customer Relationships (Brandi L. Ruffalo
United States). 17 Derivatives and Financial Instruments (Samuel Yat Chiu Chan and Lisa Cheng
Homg Kong). 18 Domain Names (Wes Anson
United States). 19 Hedging (Richard Pedde
Canada). 20 Intellectual Property Rights (Byeongil Jeong
South Korea). 21 Intangible Assets (Stan Sorin
Romania). 22 Leases (Terry A. Isom and Andrea R. Isom
United States). 23 Liabilities (Karrilyn Wilcox
Canada). 24 Manufacturing in Crisis Periods (Emre Burckin
Ayse Pamukcu
and Zeynep Burckin Eroglu
Turkey). 25 Mineral Properties (Michael J. Lawrence
Australia). 26 Pass-Through Entities (Laura J. Tindall and John L. Casalena
United States). 27 Patents (Heinz Goddar and Ulrich Moser
Germany). 28 Petroleum Resources (J. Richard Claywell
United States). 29 Pharmaceuticals and Biotechnology (Sung-Soo Seol
South Korea). 30 Plant and Equipment (Ev~en Körner
Germany). 31 Retail Locations (Lim Lan Yuan
Singapore). 32 Share-Based Payments (Shari Overstreet
United States). 33 Software and Systems (Susan M. Saidens
United States). 34 Unpatented Technologies (Anke Nestler
Germany). 35 Trademarks and Brands (Roger Sinclair
South Africa). 36 Transfer Pricing (Lionel W. Newton and Christopher J. Steeves
Canada). Glossary. References and Bibliography. Index.