The Professional's Guide to Fair Value : the Future of Financial Reporting / (Record no. 205493)
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| 005 - DATE AND TIME OF LATEST TRANSACTION | |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120116s2012 xx o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118185438 |
| Qualifying information | (electronic bk.) |
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| International Standard Book Number | 1118185439 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119202295 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119202299 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1283425165 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
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| Canceled/invalid ISBN | 1118185420 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118004388 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118004388 |
| 024 8# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 9786613425164 |
| 028 01 - PUBLISHER NUMBER | |
| Publisher number | EB00066510 |
| Source | Recorded Books |
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| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)772844544 |
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| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 342516 |
| Source of stock number/acquisition | MIL |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 76D612A1-3AC2-42F2-8D92-EDC86F1F8920 |
| Source of stock number/acquisition | OverDrive, Inc. |
| Note | http://www.overdrive.com |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EBLCP |
| Language of cataloging | eng |
| Description conventions | pn |
| Transcribing agency | EBLCP |
| Modifying agency | OCLCQ |
| -- | YDXCP |
| -- | IDEBK |
| -- | N$T |
| -- | CDX |
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| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5681.V3 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 001010 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFCR |
| Source | bicssc |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.3 |
| -- | 657/.3 |
| 084 ## - OTHER CLASSIFICATION NUMBER | |
| Classification number | BUS001000 |
| Number source | bisacsh |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Catty, James P. |
| 245 14 - TITLE STATEMENT | |
| Title | The Professional's Guide to Fair Value : the Future of Financial Reporting / |
| Medium | [electronic resource] |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Hoboken : |
| Name of publisher, distributor, etc. | John Wiley & Sons, |
| Date of publication, distribution, etc. | 2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (258 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley corporate F & A series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The Professional's Guide to Fair Value; Contents; Preface; Acknowledgments; Chapter 1: Signifi cance of Value; Business Uses for Valuation; Mergers and Acquisitions; Financial Reporting; Investment Bankers versus Valuators; Valuation Requirements; Litigation Risks; Ten Commandments of Valuation; Chapter 2: Fair Value Concept; Relevant Pronouncements; Definitions; Market Participants; Fair Value Accounting; Revaluation under IFRS; Other Types of Value; Valuation Principles; Reporting and Cash-Generating Units; Chapter 3: Fair Value Framework; Stage 1: Determine the Unit of Account. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Stage 2: Evaluate the Premise of ValueStage 3: Assess the Principal Market; Stage 4: Establish the Most Advantageous Market; Stage 5: Select Appropriate Valuation Methods; Stage 6: Estimate Fair Value Conclusions; Chapter 4: Taming the Future; Definitions; Effect of Market Participants' Assumptions; Scenario Analysis; Scenario Implications; Chapter 5: Projecting What Is to Come; Base the Future on the Past; The Truth Is in the Parts; Avoid Unnecessary Risks; Garbage In, Garbage Out; Believable and Likely Conclusions; Quality of Earnings; Conclusion. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 6: The Market Approach to Fair ValueNature of Markets; Classifying Assets; Comparable Transactions; Guideline Entities; Guideline Entities Example; Licensed Asset Example; Conclusion; Chapter 7: The Cost Approach to Fair Value; Current Replacement Cost; Deductions; Integrating the Factors; Residual Value; Useful Lives; Valuing Intangible Assets by the Cost Approach; Conclusion; Chapter 8: The Income Approach to Fair Value; Capitalization Methods; Income Approach--Discounting; Terminal Amounts; Application to Intangible Assets; Chapter 9: Sources of Value--Profi ts. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Structure of BusinessesInnovation; DuPont Analyses; Chapter 10: Sources of Value--Risks; Reducing Risks; Continual Monitoring and Testing; Dealing with Biases; Risk Rate Component Model; Intellectual Capital Value Drivers; Conclusion; Chapter 11: Valuing Liabilities; Liabilities Transferred Rather Than Settled; Asset Retirement Obligations; Contingent Liabilities; Chapter 12: Business Combinations; Do Mergers Pay Off?; Why Merge?; Determination of Synergies; Intrinsic and Investment Values; Quantification; Chapter 13: Purchase Price Allocation; Stage 1: Determine the Acquirer. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Stage 2: Establish the Consideration's Fair ValueKnowledge of the Industry; Stage 3: Identify All the Items Involved; Stage 4: Select Appropriate Valuation Techniques; Stage 5: Estimate Fair Values and Reconcile Rates of Return; Conclusion; Chapter 14: Impairment; Reporting Units; Cash-Generating Units; Goodwill; Allocations; GAAP Long-Lived Assets Impairment Test; IFRS Impairment Test; GAAP Goodwill Impairment Test; Chapter 15: The Auditor's Blessing; Auditing Fair Values; Conclusion; About the Author; Index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Fair value |
| General subdivision | Accounting |
| -- | Standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial statements. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
| General subdivision | Accounting |
| -- | General. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
| General subdivision | Accounting |
| -- | Financial. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst00842262 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Catty, James P. |
| Title | Professional's Guide to Fair Value : The Future of Financial Reporting. |
| Place, publisher, and date of publication | Hoboken : John Wiley & Sons, ©2012 |
| International Standard Book Number | 9781118004388 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley corporate F & A. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781119202295 |
| Public note | Wiley Online Library |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
No items available.