Wiley Guide To Fair Value Under Ifrs

Wiley Guide To Fair Value Under Ifrs Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Wiley Guide To Fair Value Under Ifrs book. This book definitely worth reading, it is an incredibly well-written.

Wiley Guide to Fair Value Under IFRS

James P. Catty
Wiley Guide to Fair Value Under IFRS Book PDF

Author : James P. Catty
Publisher : John Wiley & Sons
Page : 715 pages
File Size : 45,9 Mb
Release : 2010-04-09
Category : Study Aids
ISBN : 9780470597361

Get Book

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.

Wiley Guide to Fair Value Under IFRS

James P. Catty
Wiley Guide to Fair Value Under IFRS Book PDF

Author : James P. Catty
Publisher : Wiley
Page : 624 pages
File Size : 46,9 Mb
Release : 2010-05-03
Category : Study Aids
ISBN : 0470477083

Get Book

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.

The Professional's Guide to Fair Value

James P. Catty
The Professional s Guide to Fair Value Book PDF

Author : James P. Catty
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 52,8 Mb
Release : 2012-01-10
Category : Business & Economics
ISBN : 9781118185421

Get Book

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

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

Mastering Fair Valuation

Arif Ahmed (Accountant),Veena Hingarh
Mastering Fair Valuation Book PDF

Author : Arif Ahmed (Accountant),Veena Hingarh
Publisher : John Wiley & Sons
Page : 0 pages
File Size : 42,7 Mb
Release : 2014-04-04
Category : Financial statements
ISBN : 1118852613

Get Book

Mastering Fair Valuation by Arif Ahmed (Accountant),Veena Hingarh Pdf

A comprehensive guide to real-world IFRS 13 application Mastering Fair Valuation: Approaches and Applications under IFRS is a comprehensive guide to IFRS 13, with expert guidance toward real-world application. Offering a detailed theoretical and practical grounding, this guide is a must-have reference for valuation professionals. Coverage includes a complete background of the standard, a discussion of challenges in its application, the impact of unique industry features, and implementation tips from the practitioner′s perspective. Illustrations and examples clarify complex topics, step-by-step instructions help you get quickly up to speed, and useful checklists enable you to start incorporating IFRS 13 in practice. IFRS 13: Fair Value Measurement is one of the most debated accounting standards, as it represents a major departure from historical, cost-based accounting. The "fair value hierarchy" was designed to increase consistency and comparability by categorising inputs from high- to low-priority, encompassing all points from quoted active market prices at the top to unobservable inputs at the bottom. This book explains how the standard is applied, and shows you how to work with and around common challenges. Learn what has changed in IFRS 13 Measure fair value for different assets and liabilities Overcome major industry-specific valuation issues Examine the computational framework of fair valuation Originally issued in May 2011, IFRS 13 became compulsory as of 2013. Mastering Fair Valuation tackles the practical aspects of valuation under the new standard, giving practitioners the guidance and understanding they need to apply it effectively.

Wiley IFRS

Abbas A. Mirza,Graham Holt,Liesel Knorr
Wiley IFRS Book PDF

Author : Abbas A. Mirza,Graham Holt,Liesel Knorr
Publisher : John Wiley & Sons
Page : 615 pages
File Size : 41,6 Mb
Release : 2011-04-05
Category : Business & Economics
ISBN : 9780470647912

Get Book

Wiley IFRS by Abbas A. Mirza,Graham Holt,Liesel Knorr Pdf

A one-stop resource for understanding and applying current International Financial Reporting Standards As the International Accounting Standards Board (IASB) makes rapid progress towards widespread acceptance and use of IFRS® (formerly named International Accounting Standards) worldwide, the need to understand these new standards increases. Now fully revised and updated, IFRS® Practical Implementation Guide and Workbook, Third Edition is the straightforward handbook for understanding and adapting the IFRS® standards. This quick reference guide includes easy-to-understand IAS/IFRS®outlines, explanations, and practical insights that greatly facilitate understanding of the practical implementation issues involved in applying these complex standards. Clearly explaining the IASB standards so that even first-time adopters of IFRS® will understand the complicated requirements, the Third Edition presents: Ten recently issued and revised IFRS® standards including business combinations, financial instruments and newly issued IFRS® for SMEs New International Financial Reporting Interpretations Committee (IFRIC) projects Multiple-choice questions with solutions and explanations to ensure thorough understanding of the complex IFRS®/IAS standards Case studies or "problems" with solutions illustrating the practical application of IFRS®/IAS Excerpts from published financial statements around the world Designed with the needs of the user in mind, IFRS® Practical Implementation Guide and Workbook, Third Edition is an essential desktop reference for accountants and finance professionals, as well as a thorough review guide for the IFRS®/IAS certification exam.

Fair Value Measurement

Mark L. Zyla
Fair Value Measurement Book PDF

Author : Mark L. Zyla
Publisher : John Wiley & Sons
Page : 427 pages
File Size : 54,5 Mb
Release : 2012-10-23
Category : Business & Economics
ISBN : 9781118282793

Get Book

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.

Wiley IFRS 2008

Barry J. Epstein,Eva K. Jermakowicz
Wiley IFRS 2008 Book PDF

Author : Barry J. Epstein,Eva K. Jermakowicz
Publisher : John Wiley & Sons
Page : 1178 pages
File Size : 46,7 Mb
Release : 2008-03-28
Category : Business & Economics
ISBN : 9780470135167

Get Book

Wiley IFRS 2008 by Barry J. Epstein,Eva K. Jermakowicz Pdf

The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.

Wiley IFRS 2012

Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom
Wiley IFRS 2012 Book PDF

Author : Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom
Publisher : John Wiley & Sons
Page : 1319 pages
File Size : 51,9 Mb
Release : 2012-01-18
Category : Business & Economics
ISBN : 9781118235164

Get Book

Wiley IFRS 2012 by Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom Pdf

Your one-stop resource for understanding current International Financial Reporting Standards – now made even more useful: your purchase of Wiley IFRS 2012 includes a free ePDF of the entire book! As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2012 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, this book is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are!

Wiley IFRS 2014

Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Edwin Selbst,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom
Wiley IFRS 2014 Book PDF

Author : Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Edwin Selbst,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom
Publisher : John Wiley & Sons
Page : 1824 pages
File Size : 40,6 Mb
Release : 2014-02-20
Category : Business & Economics
ISBN : 9781118870433

Get Book

Wiley IFRS 2014 by Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Edwin Selbst,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom Pdf

Your one-stop resource for understanding current International Financial Reporting Standards As the International Accounting Standards Board (IASB) continues towards its goal of a set of high-quality financial reporting standards, and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2014 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them.

Wiley IFRS 2013

Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom
Wiley IFRS 2013 Book PDF

Author : Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom
Publisher : John Wiley & Sons
Page : 1392 pages
File Size : 51,9 Mb
Release : 2013-01-31
Category : Business & Economics
ISBN : 9781118421239

Get Book

Wiley IFRS 2013 by Bruce Mackenzie,Danie Coetsee,Tapiwa Njikizana,Raymond Chamboko,Blaise Colyvas,Brandon Hanekom Pdf

Your one-stop resource for understanding current International Financial Reporting Standards, with a free ePDF of the entire book As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide, International Financial Reporting Standards (IFRS) continue to be important to the accounting world. Wiley IFRS 2013 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. Covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations An indispensable guide to IFRS compliance Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world situations Written by a world-class team of authors active in IFRS consulting, training, working with multinational listed companies, public sector entities and SMEs, Wiley IFRS 2013 is an indispensable guide to IFRS compliance. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are.

International Valuation Standards

David Parker
International Valuation Standards Book PDF

Author : David Parker
Publisher : John Wiley & Sons
Page : 274 pages
File Size : 48,8 Mb
Release : 2016-08-01
Category : Business & Economics
ISBN : 9781118329368

Get Book

International Valuation Standards by David Parker Pdf

International Valuation Standards: a guide to the valuation of real property assets is an essential road map to using the new International Valuation Standards in everyday practice for real estate assets, explains their content, application and operation. It shows how to value assets including property, plant and equipment and is written in an explanatory style using commonly understood business English with as little jargon as possible. It takes a thematic format, focusing on the application of IVSs to investment property and owner-occupied property with the author addressing valuation instruction, operation and reporting under IVSs.

CFO Fundamentals

Jae K. Shim,Joel G. Siegel,Allison I. Shim
CFO Fundamentals Book PDF

Author : Jae K. Shim,Joel G. Siegel,Allison I. Shim
Publisher : John Wiley & Sons
Page : 784 pages
File Size : 51,8 Mb
Release : 2012-02-14
Category : Business & Economics
ISBN : 9781118219607

Get Book

CFO Fundamentals by Jae K. Shim,Joel G. Siegel,Allison I. Shim Pdf

The thorough reference that goes wherever you go The Complete CFO Reference is the perfect up-to-date reference tool for today's busy CFO, controller, treasurer, and other finance professionals. Written in an easy format and packed with checklists, samples, and worked-out solutions for a wide variety of accounting and finance problems, readers can take this handy reference wherever they go-on a business trip, visiting a client, conducting a conference call, or attending a meeting. Covers all major developments in finance and accounting every CFO needs to know about including IFRS, Web-based planning, and ranging from financial reporting and internal control to financial decision making for shareholder value maximization Includes tables, forms, checklists, questionnaires, practical tips, and sample reports Incorporates Accounting Standards Codification (ASC) throughout the book, as well as coverage of International Financial Reporting Standards (IFRS) and its impact on financial reporting, XBRL reporting, risk management and disaster recovery, Web-based planning and budgeting, Web 2.0, cloud computing, and environmental costing Simplifying day-to-day work in dozens of critical areas, The Complete CFO Reference is the perfect up-to-date reference tool for today's busy chief financial officer (CFO), controller, treasurer, financial director, budgeting director, and other financial professionals in public practice and private industry.

Valuation for Financial Reporting

Michael J. Mard,James R. Hitchner,Steven D. Hyden
Valuation for Financial Reporting Book PDF

Author : Michael J. Mard,James R. Hitchner,Steven D. Hyden
Publisher : John Wiley & Sons
Page : 192 pages
File Size : 41,6 Mb
Release : 2007-10-19
Category : Business & Economics
ISBN : 0470173998

Get Book

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

International GAAP 2021

Ernst & Young LLP
International GAAP 2021 Book PDF

Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 5696 pages
File Size : 41,9 Mb
Release : 2021-03-08
Category : Business & Economics
ISBN : 9781119772439

Get Book

International GAAP 2021 by Ernst & Young LLP Pdf

International GAAP 2021 International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. Volume 1 contains the following chapters and sections: International GAAP The IASB's Conceptual Framework Presentation of financial statements and accounting policies Non-current assets held for sale and discontinued operations First-time adoption Consolidated financial statements Consolidation procedures and non-controlling interests Separate and individual financial statements Business combinations Business combinations under common control Investments in associates and joint ventures Joint arrangements Disclosure of interests in other entities Fair value measurement Foreign exchange Hyperinflation Intangible assets Property, plant and equipment Investment property Impairment of fixed assets and goodwill Capitalisation of borrowing costs Inventories Index of extracts from financial statements for all three volumes Index of standards for all three volumes Index for all three volumes This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice. ey.com/igaap

IFRS Policies and Procedures

Barry J. Epstein,Eva K. Jermakowicz
IFRS Policies and Procedures Book PDF

Author : Barry J. Epstein,Eva K. Jermakowicz
Publisher : John Wiley & Sons
Page : 480 pages
File Size : 52,8 Mb
Release : 2008-05-23
Category : Business & Economics
ISBN : 0470275928

Get Book

IFRS Policies and Procedures by Barry J. Epstein,Eva K. Jermakowicz Pdf

Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.