Book description
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:
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Fair Value in implementing IFRS
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Market Approach
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Income Approach-Capitalization and Discounting Methods
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Economic and Industry Conditions
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Cost of Capital
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Financial Statement Analyses
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Impairment Testing
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Intellectual Property Rights (patents, copyrights, trademarks)
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Projecting Financial Statements
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Liabilities
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Customer Relationships
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Share-based Payment
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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.
JAMES 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.
