| Document Type
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BL
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| Record Number
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1033788
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| Doc. No
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b788158
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| Main Entry
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Zyla, Mark L.
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| Title & Author
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Fair value measurements : : practical guidance and implementation /\ Mark L. Zyla.
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| Publication Statement
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Hoboken, N.J. :: John Wiley & Sons,, ©2010.
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| Page. NO
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xx, 443 pages ;; 24 cm
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| ISBN
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0470500247
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: 9780470500248
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| Bibliographies/Indexes
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Includes bibliographical references (pages 415-426) and index.
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| Contents
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Fair value accounting -- Fair value measurements in business combinations and subsequent testing for impairment -- The nature of intangible assets -- The cost approach -- The market approach -- The income approach -- Advanced valuation methods for measuring the fair value of intangible assets -- Measuring the remaining useful life of intangible assets in financial reporting -- Fair value measurements of private equity and other alternative investments -- Fair value measurements under IFRSs -- Disclosures in fair value measurements -- Auditing fair value measurements -- Fair value measurement case study.
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| Abstract
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Endeavours to demystify the topic of fair value measurement by offering a text on the most recent developments in preparing financial statements using fair value measurements. Looks at the best practices in measuring fair value in a business combination and how to subsequently test the value of these assets for impairment.
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| Subject
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Umschulungswerkstätten für Siedler und Auswanderer, Bitterfeld
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| Subject
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Fair value-- Accounting-- Standards.
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| Subject
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Fair value-- United States.
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| Subject
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Fair value-- Accounting-- Standards.
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| Subject
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Fair value-- United States.
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| Subject
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Fair value.
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| Subject
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Fair-Value-Bewertung
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| Subject
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Rechnungslegung
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| Subject
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United States.
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| Dewey Classification
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657/.7
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| LC Classification
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HF5681.V3Z95 2010
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| NLM classification
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QP 824rvk
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