Description
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:
-
Fair Value in implementing IFRS
-
Market Approach
-
Income Approach-Capitalization and Discounting Methods
-
Economic and Industry Conditions
-
Cost of Capital
-
Financial Statement Analyses
-
Impairment Testing
-
Intellectual Property Rights (patents, copyrights, trademarks)
-
Projecting Financial Statements
-
Liabilities
-
Customer Relationships
-
Share-based Payment
-
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.
About the Author
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.
Book Information
ISBN 9780470477083
Author James P. Catty
Format Paperback
Page Count 624
Imprint John Wiley & Sons Inc
Publisher John Wiley & Sons Inc
Weight(grams) 826g
Dimensions(mm) 236mm * 188mm * 28mm
