The Professional S Guide To Fair Value

Author : James P. Catty
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 48,6 Mb
Release : 2012-02-01
Category : Business & Economics
ISBN : 9781118004388

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The Professional's Guide to Fair Value by James P. Catty Pdf

An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) Includes sample financial statements of both U.S. and foreign companies Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—The Professional's Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure.

Author : James P. Catty
Publisher : Unknown
Page : 258 pages
File Size : 41,8 Mb
Release : 2012
Category : Fair value
ISBN : 1119202299

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The Professional's Guide to Fair Value by James P. Catty Pdf

An all-encompassing guide to the elements and basics of fair valueWith the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the.

Author : Gary R. Trugman
Publisher : Unknown
Page : 626 pages
File Size : 49,7 Mb
Release : 2008
Category : Business enterprises
ISBN : NWU:35556039755053

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Understanding Business Valuation by Gary R. Trugman Pdf

Author : Linda Adams Chau
Publisher : Bloomsbury Publishing USA
Page : 192 pages
File Size : 44,6 Mb
Release : 1988-06-22
Category : Education
ISBN : 9780313368257

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The Professionals' Guide to Fund Raising, Corporate Giving, and Philanthropy by Linda Adams Chau Pdf

A guide for professionals and aspiring professionals, staff members, and volunteers alike, this is a concise, readable, overview of fund raising activities in the not-for-profit sector. The author is a former Contributions Analyst at Pennzoil. She contributes insights gleaned through her considerable experience in the field, providing an unusually comprehensive survey of the many facets of fund raising and philanthropy. Adams-Chau begins by describing the characteristics, legal status, and professional organizations of the not-for-profit, independent sector. Subsequent chapters examine specific fund raising targets and fund raising organizations: individuals, corporations, foundations, the United Way, and religious fund raising. The author describes what motivates contributions, the effects of the 1986 Tax Act, ethical considerations, and types of contributions. She includes professional resumes of the key individuals involved: a board member, a corporate contributions executive, and a national foundation executive, a national United Way executive, and a denominational leader. The final chapter details how to write and evaluate grant proposals. The bibliography lists important sources of information including computer software.

Author : Alfred M. King
Publisher : John Wiley & Sons
Page : 272 pages
File Size : 47,8 Mb
Release : 2008-04-11
Category : Business & Economics
ISBN : 9780470245538

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Executive's Guide to Fair Value by Alfred M. King Pdf

Praise for Executive's Guide to Fair Value: Profiting from the New Valuation Rules "The advent of fair value reporting is not your Momma's (or your Papa's) kind of accounting. If you're a financial professional above the age of twenty-five who is working in industry, read this book. From choosing a fair value specialist to the perils of 'made as instructed' valuations to purchase price allocations to impairment testing to that SEC tripwire, customer relationships, fair value expert Al King gets it right. And he does so with neither jargon nor literary anesthesia. As a former CFO myself, all I can say is WOW!" -Warren D. Miller, CFA, ASA, CMA, CPA, Cofounder, Beckmill Research A hands-on guide for financial executives needing to understand the appraisal process Executive's Guide to Fair Value: Profiting from the New Valuation Rules brings senior level executives up to speed on what fair value really means. This new book addresses a full range of issues facing auditors and executives, including litigation and the "true" determination of value, estimating the value of working capital, and how to estimate the value and life of intangible assets. Complete with advice on the latest FASB rules and regulations, Executive's Guide to Fair Value: Profiting from the New Valuation Rules provides the most up-to-date and reliable information on: The latest fair value rules and how they impact both preparers and users of financial statements The role and responsibility of the appraisal specialist, including best practice tips for choosing and evaluating an appraiser Testing customer relationships for impairment A thorough knowledge of what fair value accounting is and how it can impact your corporation and its profitability Practical applications, including incentive compensation and equity-based compensation In basic, nontechnical language, Executive's Guide to Fair Value: Profiting from the New Valuation Rules will help all financial executives and auditors succeed in understanding the new fair value accounting rules that corporations must now follow. The result is a resource that professionals can rely on to understand the importance of valuation and the concepts that define it.

Author : Gill Davies,Richard Balkwill
Publisher : Kogan Page Publishers
Page : 320 pages
File Size : 44,6 Mb
Release : 2011-02-03
Category : Business & Economics
ISBN : 9780749462581

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The Professionals' Guide to Publishing by Gill Davies,Richard Balkwill Pdf

The Professionals' Guide to Publishing is a practical introduction to working in the publishing industry. The authors provide a clear overview of its many functions, including editorial, production, sales and marketing; ensuring that the reader has a firm understanding of their responsibilities and how these departments work cross-functionally. Providing a thorough grounding in how publishing works including information on permissions and the current legal framework; they also examine current and enduring trends in publishing including; networking, supply chains and e-publishing.

Author : Jay E. Fishman
Publisher : John Wiley & Sons
Page : 496 pages
File Size : 46,9 Mb
Release : 2013-03-28
Category : Business & Economics
ISBN : 9781118225400

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Standards of Value by Jay E. Fishman Pdf

Expert direction on interpretation and application of standardsof value Written by Jay Fishman, Shannon Pratt, and WilliamMorrison—three renowned valuationpractitioners—Standards of Value, Second Editiondiscusses the interaction between valuation theory and its judicialand regulatory application. This insightful book addressesstandards of value (SOV) as applied in four distinct contexts:estate and gift taxation; shareholder dissent and oppression;divorce; and financial reporting. Here, you will discover some ofthe intricacies of performing services in these venues. Features new case law in topics including personal good willand estate and gift tax, and updated to cover the new standardsissued since the first edition Includes an updated compendium discussing the standards ofvalue by state, new case law covering divorce, personal goodwill,and estate and gift tax, and coverage of newly issues financialstandards Shows how the Standard of Value sets the appraisal process inmotion and includes the combination of a review of court cases withthe valuator's perspective Addresses the codification of GAAP and updates SOV inindividual states Get Standards of Value, Second Edition and discover theunderlying intricacies involved in determining "value."

Author : Mark L. Zyla
Publisher : John Wiley & Sons
Page : 410 pages
File Size : 44,6 Mb
Release : 2009-12-04
Category : Business & Economics
ISBN : 9780470588772

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Fair Value Measurements by Mark L. Zyla Pdf

A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.

Author : James P. Catty
Publisher : Wiley
Page : 624 pages
File Size : 52,8 Mb
Release : 2010-05-03
Category : Study Aids
ISBN : 0470477083

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Wiley Guide to Fair Value Under IFRS by James P. Catty Pdf

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: 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.

Author : Rudolph A. Rosen
Publisher : Texas A&M University Press
Page : 298 pages
File Size : 47,6 Mb
Release : 2012-09-10
Category : Social Science
ISBN : 9781603447522

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Money for the Cause by Rudolph A. Rosen Pdf

There has never been a greater need for raising the funds necessary to promote the causes that will help build a sustainable future. In Money for the Cause: A Complete Guide to Event Fundraising, veteran nonprofit executive director Rudolph A. Rosen lays out field-tested approaches that have been among those that helped him and the teams of volunteers and professionals he has worked with raise more than $3 billion for environmental conservation. As Rosen explains, fundraising events can range from elite, black-tie affairs in large cities to basement banquets and backyard barbeques in small-town America. Money for the Cause runs the gamut, demonstrating methods adaptable to most situations and illustrating both basic and advanced techniques that can be duplicated by everyone from novice volunteers to experienced event planners. Each chapter begins with a pertinent, real-life anecdote and focuses on major areas of event fundraising: business plans and budgets, raffles and auctions, tax and liability matters, contract negotiation, games and prizes, site selection, food service, entertainment, publicity, mission promotion, food and drink service, and effective team building and use of volunteers. The author applies each topic to the widest possible range of events, providing practical detail and giving multiple examples to cover the differences in types of organizations and their fundraising activities. Whatever the funding objective may be, Money for the Cause: A Complete Guide to Event Fundraising is both a textbook and a practical reference that will be indispensable to anyone involved in mission-driven organizations, whether as a volunteer, a professional, a student, or an educator. To learn more about The Meadows Center for Water and the Environment, sponsors of this book's series, please click here.

Author : Michael J. Mard,James R. Hitchner,Steven D. Hyden
Publisher : John Wiley & Sons
Page : 192 pages
File Size : 47,8 Mb
Release : 2007-10-19
Category : Business & Economics
ISBN : 0470173998

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Valuation for Financial Reporting by Michael J. Mard,James R. Hitchner,Steven D. Hyden Pdf

Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program

Author : Tom McNulty
Publisher : McFarland
Page : 332 pages
File Size : 48,8 Mb
Release : 2013-12-19
Category : Art
ISBN : 9781476613970

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Art Market Research by Tom McNulty Pdf

This book is for art market researchers at all levels. A brief overview of the global art market and its major stakeholders precedes an analysis of the various sales venues (auction, commercial gallery, etc.). Library research skills are reviewed, and advanced methods are explored in a chapter devoted to basic market research. Because the monetary value of artwork cannot be established without reference to the aesthetic qualities and art historical significance of our subject works, two substantial chapters detail the processes involved in researching and documenting the fine and decorative arts, respectively, and provide annotated bibliographies. Methods for assigning values for art objects are explored, and sources of price data, both in print and online, are identified and described in detail. In recent years, art historical scholarship increasingly has addressed issues related to the history of art and its markets: a chapter on resources for the historian of the art market offers a wide range of sources. Finally, provenance and art law are discussed, with particular reference to their relevance to dealers, collectors, artists and other art market stakeholders.

Author : Maria K. Davis
Publisher : John Wiley & Sons
Page : 502 pages
File Size : 42,7 Mb
Release : 2012-01-03
Category : Business & Economics
ISBN : 9780470603383

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Accounting for Real Estate Transactions by Maria K. Davis Pdf

Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.

Author : Mark L. Zyla
Publisher : Wiley
Page : 0 pages
File Size : 50,9 Mb
Release : 2012-11-13
Category : Business & Economics
ISBN : 111822907X

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Fair Value Measurement by Mark L. Zyla Pdf

FAIR VALUE MEASUREMENT Practical Guidance and Implementation "Writing Fair Value Measurement was a monumental task fraught with controversy not only in the U.S., but also abroad. Having coauthored a book with Mark as well as written one myself, I was even more impressed that Mark was able to navigate these fair value minefields and produce a work that will be a tremendous help to accountants and non-accountants alike. If you are looking for a 'one-stop' book on fair value measurement, this is it!" —Neil J. Beaton, CPA/ABV, CFA, ASA, Managing Director, Valuation Services, Alvarez & Marsal "In recent years, the FASB and the IASB have added many requirements for various assets and liabilities to be measured at fair value. In this book, Zyla clearly describes how to implement fair value measurement and how investors and creditors should interpret it. The crisp writing and illuminating analysis will help readers to grasp the essence of fair value accounting and to apply it wisely." —J. Edward Ketz, Associate Professor of Accounting, Pennsylvania State University "The focus of the book is on fair value measurement based on level 3 inputs. This is a critical area of valuations for financial reporting due to a false comfort given by routine application of evaluating models and assumptions without real possibilities of calibration. Mark Zyla offers an extraordinary help in understanding the reliability of the inputs and the outputs of the different methodologies and the inherent biases in each of them. The book is a precious support for better valuation both in U.S. GAAP and in IFRS fair value reporting." —Mauro Bini, Full Professor of Corporate Finance, Bocconi University; Chairman, Management Board OIV (Organismo Italiano di Valutazione) Essential guidance on the fair value measurement process Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, Fair Value Measurement: Practical Guidance and Implementation, Second Edition brings you up to speed on what fair value really means.

Author : William Poundstone
Publisher : Hill and Wang
Page : 352 pages
File Size : 44,8 Mb
Release : 2010-01-05
Category : Business & Economics
ISBN : 1429943939

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Priceless by William Poundstone Pdf

Prada stores carry a few obscenely expensive items in order to boost sales for everything else (which look like bargains in comparison). People used to download music for free, then Steve Jobs convinced them to pay. How? By charging 99 cents. That price has a hypnotic effect: the profit margin of the 99 Cents Only store is twice that of Wal-Mart. Why do text messages cost money, while e-mails are free? Why do jars of peanut butter keep getting smaller in order to keep the price the "same"? The answer is simple: prices are a collective hallucination. In Priceless, the bestselling author William Poundstone reveals the hidden psychology of value. In psychological experiments, people are unable to estimate "fair" prices accurately and are strongly influenced by the unconscious, irrational, and politically incorrect. It hasn't taken long for marketers to apply these findings. "Price consultants" advise retailers on how to convince consumers to pay more for less, and negotiation coaches offer similar advice for businesspeople cutting deals. The new psychology of price dictates the design of price tags, menus, rebates, "sale" ads, cell phone plans, supermarket aisles, real estate offers, wage packages, tort demands, and corporate buyouts. Prices are the most pervasive hidden persuaders of all. Rooted in the emerging field of behavioral decision theory, Priceless should prove indispensable to anyone who negotiates.