{"product_id":"wiley-guide-to-fair-value-under-ifrs-isbn-9780470477083","title":"Wiley Guide to Fair Value Under IFRS","description":"\u003cb\u003eYour one indispensable guide to all the Fair Value requirements of IFRS\u003c\/b\u003e  \u003cp\u003eAcomplete 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.\u003c\/p\u003e \u003cp\u003eAppropriate 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:\u003c\/p\u003e \u003cul\u003e \u003cli\u003e \u003cp\u003eFair Value in implementing IFRS\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eMarket Approach\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eIncome Approach—Capitalization and Discounting Methods\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eEconomic and Industry Conditions\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eCost of Capital\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eFinancial Statement Analyses\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eImpairment Testing\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eIntellectual Property Rights (patents, copyrights, trademarks)\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eProjecting Financial Statements\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eLiabilities\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eCustomer Relationships\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eShare-based Payment\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003ePlant and Equipment\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003ci\u003eGuide to Fair Value Under IFRS\u003c\/i\u003e 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.\u003c\/p\u003e \u003cp\u003eForeword xi\u003cbr\u003e \u003ci\u003eLiu Ping, China\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003ePreface xiii\u003cbr\u003e \u003ci\u003eJim Catty, United Kingdom\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eAbout the Contributors xix\u003c\/p\u003e \u003cp\u003e1 Fair Value Concept\u003cbr\u003e \u003ci\u003eAlfred M. King, United States 1\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e2 The Cost Approach\u003cbr\u003e \u003ci\u003eYea-Mow Chen, Taiwan, and Stephen L. Barreca, United States 19\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e3 The Market Approach\u003cbr\u003e \u003ci\u003eWilliam A. Hanlin Jr. and J. Richard Claywell, United States 37\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e4 Income Approach: Capitalization Methods 57\u003cbr\u003e \u003ci\u003eBennet Kpentey, Ghana \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e5 Income Approach: Discounting Methods 65\u003cbr\u003e \u003ci\u003eWolfgang Kniest, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e6 Excellent Valuation Reports 83\u003cbr\u003e \u003ci\u003eBrandi L. Ruffalo and Robert C. Brackett, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e7 Assessing External Risks 95\u003cbr\u003e \u003ci\u003eWarren D. Miller, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e8 Strategy and Benchmarking 115\u003cbr\u003e \u003ci\u003eWilliam C. Quackenbush and James S. Rigby Jr., United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e9 Cost of Capital 129\u003cbr\u003e \u003ci\u003eWolfgang Ballwieser and Jörg Wiese, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e10 Risks and Rewards 151\u003cbr\u003e \u003ci\u003eWilliam A. Hanlin Jr. and J. Richard Claywell, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e11 Financial Statement Analyses 165\u003cbr\u003e \u003ci\u003eMartin Costa, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e12 Projecting Financial Statements 183\u003cbr\u003e \u003ci\u003eKlaus Henselmann, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e13 Impairment Testing 201\u003cbr\u003e \u003ci\u003eFrank Bollman and Andreas Joest, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e14 Auditing Valuation Reports 215\u003cbr\u003e \u003ci\u003eAndreas Bertsch, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e15 Copyrights\u003cbr\u003e \u003ci\u003eFernando Torres, Mexico 223\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e16 Customer Relationships 241\u003cbr\u003e \u003ci\u003eBrandi L. Ruffalo, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e17 Derivatives and Financial Instruments 255\u003cbr\u003e \u003ci\u003eSamuel Yat Chiu Chan and Lisa Cheng, Homg Kong \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e18 Domain Names 273\u003cbr\u003e \u003ci\u003eWes Anson, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e19 Hedging 285\u003cbr\u003e \u003ci\u003eRichard Pedde, Canada \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e20 Intellectual Property Rights 299\u003cbr\u003e \u003ci\u003eByeongil Jeong, South Korea \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e21 Intangible Assets 311\u003cbr\u003e \u003ci\u003eStan Sorin, Romania \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e22 Leases 323\u003cbr\u003e \u003ci\u003eTerry A. Isom and Andrea R. Isom, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e23 Liabilities 337\u003cbr\u003e \u003ci\u003eKarrilyn Wilcox, Canada \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e24 Manufacturing in Crisis Periods 351\u003cbr\u003e \u003ci\u003eEmre Burckin, Ayse Pamukcu, and Zeynep Burckin Eroglu, Turkey \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e25 Mineral Properties 363\u003cbr\u003e \u003ci\u003eMichael J. Lawrence, Australia \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e26 Pass-Through Entities 379\u003cbr\u003e \u003ci\u003eLaura J. Tindall and John L. Casalena, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e27 Patents 391\u003cbr\u003e \u003ci\u003eHeinz Goddar and Ulrich Moser, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e28 Petroleum Resources 409\u003cbr\u003e \u003ci\u003eJ. Richard Claywell, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e29 Pharmaceuticals and Biotechnology 421\u003cbr\u003e \u003ci\u003eSung-Soo Seol, South Korea \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e30 Plant and Equipment 435\u003cbr\u003e \u003ci\u003eEvžen Körner, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e31 Retail Locations 451\u003cbr\u003e \u003ci\u003eLim Lan Yuan, Singapore \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e32 Share-Based Payments 461\u003cbr\u003e \u003ci\u003eShari Overstreet, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e33 Software and Systems 477\u003cbr\u003e \u003ci\u003eSusan M. Saidens, United States \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e34 Unpatented Technologies 487\u003cbr\u003e \u003ci\u003eAnke Nestler, Germany \u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e35 Trademarks and Brands 501\u003cbr\u003e \u003ci\u003eRoger Sinclair, South Africa\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e36 Transfer Pricing 521\u003cbr\u003e \u003ci\u003eLionel W. Newton and Christopher J. Steeves, Canada\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003eGlossary 531\u003c\/p\u003e \u003cp\u003eReferences and Bibliography 557\u003c\/p\u003e \u003cp\u003eIndex 567\u003c\/p\u003e \u003cb\u003eJAMES P. CATTY, MA, CPA\/ABV (U.S.), CA-CBV (Canada), CVA, CFA, CFE,\u003c\/b\u003e 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.  \u003cb\u003eYour one indispensable guide to all the Fair Value requirements of IFRS\u003c\/b\u003e  \u003cp\u003eAcomplete 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.\u003c\/p\u003e \u003cp\u003eAppropriate 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:\u003c\/p\u003e \u003cul\u003e \u003cli\u003e \u003cp\u003eFair Value in implementing IFRS\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eMarket Approach\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eIncome Approach—Capitalization and Discounting Methods\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eEconomic and Industry Conditions\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eCost of Capital\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eFinancial Statement Analyses\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eImpairment Testing\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eIntellectual Property Rights (patents, copyrights, trademarks)\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eProjecting Financial Statements\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eLiabilities\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eCustomer Relationships\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003eShare-based Payment\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e \u003cp\u003ePlant and Equipment\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003ci\u003eGuide to Fair Value Under IFRS\u003c\/i\u003e 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.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990491545829,"sku":"NP9780470477083","price":130.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470477083.jpg?v=1761788040","url":"https:\/\/k12savings.com\/products\/wiley-guide-to-fair-value-under-ifrs-isbn-9780470477083","provider":"K12savings","version":"1.0","type":"link"}