BN.com Gift Guide

Wiley Guide to Fair Value Under IFRS [NOOK Book]

Overview

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 ...

See more details below
Wiley Guide to Fair Value Under IFRS

Available on NOOK devices and apps  
  • NOOK Devices
  • Samsung Galaxy Tab 4 NOOK 7.0
  • Samsung Galaxy Tab 4 NOOK 10.1
  • NOOK HD Tablet
  • NOOK HD+ Tablet
  • NOOK eReaders
  • NOOK Color
  • NOOK Tablet
  • Tablet/Phone
  • NOOK for Windows 8 Tablet
  • NOOK for iOS
  • NOOK for Android
  • NOOK Kids for iPad
  • PC/Mac
  • NOOK for Windows 8
  • NOOK for PC
  • NOOK for Mac
  • NOOK for Web

Want a NOOK? Explore Now

NOOK Book (eBook)
$69.99
BN.com price
(Save 42%)$121.95 List Price
Note: This NOOK Book can be purchased in bulk. Please email us for more information.

Overview

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.

Read More Show Less

Product Details

  • ISBN-13: 9780470597361
  • Publisher: Wiley
  • Publication date: 4/9/2010
  • Sold by: Barnes & Noble
  • Format: eBook
  • Edition number: 1
  • Pages: 400
  • File size: 10 MB

Meet the Author

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.

Read More Show Less

Table of 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 (Evžen 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.

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)