Wiley Guide to Fair Value Under IFRS
Look inside TOC Index

Accounting › Financial Reporting / IFRS / GAAP

Wiley Guide to Fair Value Under IFRS

By James P. Catty
John Wiley & Sons April 2010

Specifications

ISBN-13
9780470477083
Publisher
John Wiley & Sons
Publication
April 2010
Format
Paperback , 624 pages
Jurisdiction
International or US ? Countri(es) for reference only

Details

Your one indispensable guide to all the Fair Value requirements of IFRS

A complete 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.

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.

About 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.

Out of stock
This title is currently unavailable for purchase.
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Save

Recommended

You may also be interested in these books:

More titles from Financial Reporting / IFRS / GAAP

View all
Deloitte GAAP 2018 Volume C: UK Reporting – IFRSs, Parts 1 & 2
Croner-i

Deloitte GAAP 2018 Volume C: UK Reporting – IFRSs, Parts 1 & 2

Deloitte Touche Tohmatsu
HKD 1,170.00
UK Financial Statements: Presentation and Disclosure Requirements
Bloomsbury Professional (formerly Tottel Publishing)

UK Financial Statements: Presentation and Disclosure Requirements

Steve Collings
Financial Accounting and Reporting in Malaysia Volume 2 - 9th Edition Pre-order
CCH Malaysia

Financial Accounting and Reporting in Malaysia Volume 2 - 9th Edition

Tan Liong Tong
HKD 882.70
The IFRS® Accounting Standards – Issued Annotated 1 January 2023
IFRS Foundation

The IFRS® Accounting Standards – Issued Annotated 1 January 2023

IFRS Foundation
HKD 1,412.32
How to Read Nonprofit Financial Statements: A Practical Guide, 3rd Edition
John Wiley & Sons

How to Read Nonprofit Financial Statements: A Practical Guide, 3rd Edition

Andrew S. Lang; William D. Eisig; Lee Klumpp; Tammy Ricciardella
HKD 450.00
Applying GAAP 2012-13
Wolters Kluwer U.K. (formerly CCH)

Applying GAAP 2012-13

David Chopping
HKD 1,008.80