Wiley Guide to Fair Value Under Ifrs

International Financial Reporting Standards
1. Auflage 2010
ISBN: 978-0-470-47708-3
Verlag: Wiley

Buch, Englisch, 624 Seiten, Format (B × H): 191 mm x 235 mm, Gewicht: 1147 g

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.

Catty, James P

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen

Inhaltsverzeichnis

Foreword xi
Liu Ping, China

Preface xiii
Jim Catty, United Kingdom

About the Contributors xix

1 Fair Value Concept
Alfred M. King, United States 1

2 The Cost Approach
Yea-Mow Chen, Taiwan, and Stephen L. Barreca, United States 19

3 The Market Approach
William A. Hanlin Jr. and J. Richard Claywell, United States 37

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
Fernando Torres, Mexico 223

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 Per

Über Autor(innen)

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.