1. Auflage - Mai 2010
ca. 92,90 Euro
2010. 624 Seiten, Softcover
ISBN-10: 0-470-47708-3
ISBN-13: 978-0-470-47708-3 - John Wiley & Sons

Preis inkl. Mehrwertsteuer zzgl. Versandkosten.







Kurzbeschreibung
One of the major impediments to the widespread adoption of IFRS is the difficulties practicing accountants have with the concept of Fair Value and its implementation. IFRS Fair Value Guide helps accountants and auditors implement all the Fair Value requirements of IFRS. Divided into theory and application chapters, this all encompassing guide to the application of the complex valuation requirements of IFRS explains the concept of Fair Value in implementing IFRS and its differences with U.S. GAAP as well as the differences in methodologies valuing tangible and intangible assets.

Aus dem Inhalt
Foreword.

Preface

1 Fair Value Concept.

2 Cost Approach.

3 Market Approach.

4 Income Approach - Capitalization Methods.

5 Income Approach - Discounting Methods.

6 Excellent Valuation Report.

7 Economic & Industry Conditions.

8 Strategy & Benchmarking.

9 Cost of Capital.

10 Risk & Reward Analyses.

11 Financial Statement Analyses.

12 Projecting Financial Statements.

13 Impairment Testing.

14 Auditing Valuation Reports.

15 Copyrights.

16 Customer Relationships.

17 Derivatives & Financial Instruments.

18 Domain Names.

19 Hedging.

20 Intellectual Property Rights.

21 Intangible Assets.

22 Leases.

23 Liabilities.

24 Manufacturing in Crisis Periods.

25 Mineral Properties.

26 Pass-through Entities.

27 Patents.

28 Petroleum Properties.

29 Pharmaceuticals & Biotechnology.

30 Plant & Equipment.

31 Retail Locations.

32 Share-based Payment.

33 Software & Systems.

34 (Unpatented Technologies.

35 Trademarks & Brands.

36 Transfer Pricing.

About the Contributors.

References and Bibliography.

Glossary.

Index.