Valuation for financial reporting: fair value, business combinations, intangible assets, goodwill, and impairment analysis
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2011
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 280 S. graph. Darst. |
| ISBN: | 9780470534892 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text | Titel: Valuation for financial reporting
Autor: Mard, Michael J.
Jahr: 2011
Contents
Preface ix
Acknouledgments xi
About the Authors xiii
About the Website xvii
CHAPTER 1 Fair Value Measurements and Financial Reporting:
Financial Reporting and the Current Environment 1
Fair Value Measurements 6
Mark-to-Market Accounting 18
Notes 20
Appendix 1.1: Fair Value Flowchart 22
CHAPTER 2 Business Combinations 29
Intangible Assets 29
Business Combinations 35
The Acquisition Method 36
Recognition and Measurement 41
Goodwill 53
Recording the Consideration Transferred 55
Disclosure 56
Notes 57
Appendix 2.1: Business Combination Flowchart 60
Appendix 2.2: Business Combination Overview 65
Appendix 2.3: Intellectual Property 66
CHAPTER 3 Case Study 1: Determining the Value
of Goodwill and Other Intangible Assets
in a Business Combination 71
Consideration and Calculation of the Total
of Intangible Assets and Goodwill 72
Business Enterprise Analysis 81
Valuation of Tangible Assets 88
Valuation of Intangible Assets 91
Valuation of Goodwill 122
Weighted Average Return on Assets 123
Disclosure 124
Notes 128
CHAPTER 4 Noncontrolling Interests and Impairment 131
Noncontrolling Interests 131
Impairment 135
Notes 141
CHAPTER 5 Case Study 2: Impairment Analysis 143
Valuation of Tangible Assets 155
Valuation of Intangible Assets 158
Conclusion 185
Notes 185
CHAPTER 6 Implementation and Reference Aids 187
Business Valuation Reporting Standards 187
Reference Aids 197
Implementation Aids 235
Notes 267
Index 269
|
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV037201495 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:53:15Z |
| institution | BVB |
| isbn | 9780470534892 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-021115730 |
| oclc_num | 845789893 |
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| physical | XVII, 280 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Wiley |
| record_format | marc |
| spelling | Mard, Michael J. Verfasser aut Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis Michael J. Mard ; James R. Hitchner ; Steven D. Hyden 3. ed. Hoboken, NJ Wiley 2011 XVII, 280 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bewertung (DE-588)4006340-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Bewertung (DE-588)4006340-9 s DE-604 Hitchner, James R. Verfasser aut Hyden, Steven D. Verfasser aut Erscheint auch als Online-Ausgabe 978-0-470-93335-0 Erscheint auch als Online-Ausgabe 978-0-470-93341-1 Erscheint auch als Online-Ausgabe 978-0-470-93342-8 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021115730&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mard, Michael J. Hitchner, James R. Hyden, Steven D. Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis Rechnungslegung (DE-588)4128343-0 gnd Bewertung (DE-588)4006340-9 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4006340-9 |
| title | Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis |
| title_auth | Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis |
| title_exact_search | Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis |
| title_full | Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis Michael J. Mard ; James R. Hitchner ; Steven D. Hyden |
| title_fullStr | Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis Michael J. Mard ; James R. Hitchner ; Steven D. Hyden |
| title_full_unstemmed | Valuation for financial reporting fair value, business combinations, intangible assets, goodwill, and impairment analysis Michael J. Mard ; James R. Hitchner ; Steven D. Hyden |
| title_short | Valuation for financial reporting |
| title_sort | valuation for financial reporting fair value business combinations intangible assets goodwill and impairment analysis |
| title_sub | fair value, business combinations, intangible assets, goodwill, and impairment analysis |
| topic | Rechnungslegung (DE-588)4128343-0 gnd Bewertung (DE-588)4006340-9 gnd |
| topic_facet | Rechnungslegung Bewertung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021115730&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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