International Financial Reporting Standards
Buch, Englisch, 624 Seiten, Format (B × H): 191 mm x 235 mm, Gewicht: 1147 g
ISBN: 978-0-470-47708-3
Verlag: Wiley
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:
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Fair Value in implementing IFRS
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Market Approach
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Income Approach—Capitalization and Discounting Methods
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Economic and Industry Conditions
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Cost of Capital
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Financial Statement Analyses
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Impairment Testing
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Intellectual Property Rights (patents, copyrights, trademarks)
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Projecting Financial Statements
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Liabilities
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Customer Relationships
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Share-based Payment
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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.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
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
