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05494nam a2200613 4500 |
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OCoLC |
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20170124071127.7 |
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121105s2012 nyu o 000 0 eng d |
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|a MERUC
|b eng
|e pn
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|d EBLCP
|d YDXCP
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|d DEBSZ
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|d OCLCO
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|d OCLCQ
|d OCLCO
|d DEBBG
|d GrThAP
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|a 9781119203308
|q (electronic bk.)
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|a 1119203309
|q (electronic bk.)
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|z 9781118284568
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|z 1118284569
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|b BV043395190
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|a (OCoLC)817922231
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|a HF5681 .V3 Z95 2013
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|a 657.7
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|a MAIN
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|a Zyla, Mark L.
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|a Fair Value Measurement :
|b Practical Guidance and Implementation.
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| 250 |
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|a 2nd ed.
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| 264 |
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1 |
|a New York :
|b Wiley,
|c 2012.
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| 300 |
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|a 1 online resource (592 pages).
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 490 |
1 |
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|a Wiley Corporate F & A
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|a Print version record.
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|a Fair Value Measurement; Contents; Preface; Acknowledgments; 1 The History and Evolution of Fair Value Accounting; WHY THE TREND TOWARD FAIR VALUE ACCOUNTING?; The Changing Economy; Globalization; Relevance and Transparency; HISTORY AND EVOLUTION OF FAIR VALUE; Development of Fair Value Concepts; Fair Value of Financial Instruments; Fair Value Measurement for Nonfinancial Assets and Liabilities; Fair Value Measurement; FAIR VALUE ACCOUNTING AND THE ECONOMIC CRISIS; Mark-to-Market Accounting; Application of Fair Value Accounting in an Illiquid Market; SEC Study on Mark-to-Market Accounting.
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8 |
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|a The FASB's Credit Crisis ProjectsFinancial Crisis Advisory Group (FCAG); THE FASB AND IASB CONVERGENCE PROJECT; The SEC and IFRSs; THE FUTURE OF FAIR VALUE MEASUREMENT; CONCLUSION; NOTES; 2 Fair Value Measurement Standards and Concepts; FASB ASC 820, FAIR VALUE MEASUREMENT; Definition of Fair Value Measurement; ASC 820 Scope and Scope Exceptions; Initial Measurement; Fair Value Framework; Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity; Valuation Techniques; Measuring Fair Value When Market Volume or Activity Has Significantly Decreased.
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|a Using Quoted Prices Provided by Third PartiesDISCLOSURES; Required Disclosures; Private Companies; FAIR VALUE OPTION; CONCLUSION; NOTES; 3 Business Combinations; MERGERS AND ACQUISITIONS; Motives for Mergers and Acquisitions; M & A Pitfalls; ACCOUNTING STANDARDS FOR BUSINESS COMBINATIONS-A BRIEF HISTORY; ASC 805, BUSINESS COMBINATIONS; The Acquisition Method; OTHER BUSINESS COMBINATION HIGHLIGHTS; Definition of a Business; The Measurement Period; Business Combinations Achieved in Stages; Fair Value of the Contingent Consideration Transferred; Acquisition-Related Costs.
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|a Acquired Contingent Assets and LiabilitiesIn-Process Research and Development (IPR & D); SUBSEQUENT ACCOUNTING FOR GOODWILL AND OTHER INTANGIBLE ASSETS; CONCLUSION; NOTES; 4 The Nature of Goodwill and Intangible Assets; HISTORY OF INTANGIBLE ASSETS; INTELLECTUAL PROPERTY; ECONOMIC BASIS OF INTANGIBLE ASSETS; IDENTIFICATION OF INTANGIBLE ASSETS; Examples of Specific Intangible Assets; USEFUL LIFE OF AN INTANGIBLE ASSET; INTANGIBLE ASSETS AND ECONOMIC RISK; GOODWILL; Nature of Goodwill; ECONOMIC BALANCE SHEET; CONCLUSION; NOTES; 5 Impairment; EVOLUTION OF IMPAIRMENT TESTING.
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|a APPLICABLE FASB GUIDANCE FOR IMPAIRMENT TESTINGOrder of Testing; ACCOUNTING FOR THE IMPAIRMENT OF LONG-LIVED ASSETS; When to Test Long-Lived Assets for Impairment; Impairment Testing at the Asset Group Level; Disclosure Example: Carrols Corporation-Impairment of Long-Lived Assets; GOODWILL IMPAIRMENT TESTING; When to Test Goodwill and Intangible Assets for Impairment; Qualitative Impairment Testing; Step One-Quantitative Impairment Testing; Step Two-Quantitative Impairment Testing; TESTING OTHER INDEFINITE-LIVED INTANGIBLE ASSETS FOR IMPAIRMENT; CONCLUSION; NOTES.
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| 500 |
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|a Appendix 5A Example of a Qualitative Impairment Analysis- PlanTrust, Inc.
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|a Fair Value Measurements, Second Edition: Practical Guidance and Implementation is a hands-on guide for implementing the FASB's Topic 820 (formerly SFAS 157), and provides the latest information about the best practices for measuring fair value in financial reporting. The book includes detailed examples of the cost, market and income approaches for measuring the fair value of certain assets and liabilities. It covers fair value measurements in a business combination, measuring contingent consideration, and how to subsequently test the value of acquired assets for impairment. The book also assis.
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| 650 |
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|a Fair value
|x Accounting
|x Standards.
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| 650 |
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4 |
|a Accounts payable.
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| 650 |
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4 |
|a Auditing, Internal.
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| 650 |
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4 |
|a Fair value
|x Accounting
|x Standards.
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| 650 |
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4 |
|a Fair value
|z United States.
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| 650 |
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4 |
|a Fair value.
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| 655 |
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4 |
|a Electronic books.
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| 776 |
0 |
8 |
|i Print version:
|a Zyla, Mark L.
|t Fair Value Measurement : Practical Guidance and Implementation.
|d New York : Wiley, ©2012
|z 9781118229071
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| 830 |
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0 |
|a Wiley corporate F & A.
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| 856 |
4 |
0 |
|u https://doi.org/10.1002/9781119203308
|z Full Text via HEAL-Link
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| 994 |
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|a 92
|b DG1
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