Wiley Guide To Fair Value Under IFRS: International Financial Reporting Standards

Wiley Guide to Fair Value Under IFRS: International Financial Reporting Standards

About the AuthorJAMES 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.Your one indispensable guide to all the Fair Value requirements of IFRSAcomplete 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 IFRSMarket ApproachIncome Approach-Capitalization and Discounting MethodsEconomic and Industry ConditionsCost of CapitalFinancial Statement AnalysesImpairment TestingIntellectual Property Rights (patents, copyrights, trademarks)Projecting Financial StatementsLiabilitiesCustomer RelationshipsShare-based PaymentPlant and EquipmentGuide 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.From the Inside FlapYour one indispensable guide to all the Fair Value requirements of IFRSAcomplete 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 IFRSMarket ApproachIncome Approach-Capitalization and Discounting MethodsEconomic and Industry ConditionsCost of CapitalFinancial Statement AnalysesImpairment TestingIntellectual Property Rights (patents, copyrights, trademarks)Projecting Financial StatementsLiabilitiesCustomer RelationshipsShare-based PaymentPlant and EquipmentGuide 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.From the Back CoverYour one indispensable guide to all the Fair Value requirements of IFRSAcomplete 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 IFRSMarket ApproachIncome Approach-Capitalization and Discounting MethodsEconomic and Industry ConditionsCost of CapitalFinancial Statement AnalysesImpairment TestingIntellectual Property Rights (patents, copyright