The Treatment of Intangibles, T.H. Donaldson

Автор: Mard
Название: Valuation for Financial Reporting: Fair Value Meas urements and Reporting, Intangible Assets, Goodwil l and Impairment
ISBN: 0471680419 ISBN-13(EAN): 9780471680413
Издательство: Wiley
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Цена: 12672.00 р.
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Описание: This book presents essential procedures for the measurement and reporting of fair value in Financial statements. Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements.This important guide: explains the new valuation aspects now required by SFAS No.

157; presents the new definition of fair value and certain empirical research; distinguishes fair value from air market value; provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157; includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos.142 and 144; cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations; includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint presentation format; and includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program.

Автор: Stephan Gr?ber
Название: Intangible Values in Financial Accounting and Reporting
ISBN: 3658065494 ISBN-13(EAN): 9783658065492
Издательство: Springer
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Цена: 13974.00 р.
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Описание: Academics and practitioners argue that intangible values have become significant value drivers of today`s economy. This thesis examines the information use and needs of financial analysts with respect to intangible values.