1. Edition - May 2010
105.- Euro
2010. 624 Pages, Softcover
ISBN-10: 0-470-47708-3
ISBN-13: 978-0-470-47708-3 - John Wiley & Sons






Sample Chapter

Short description
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.

From the contents
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.