Valuations, Mergers and Acquisitions, Beech, Greg; Thayser, Dave

Автор: Bryer
Название: Intellectual Property Assets in Mergers and Acquisitions
ISBN: 0471414379 ISBN-13(EAN): 9780471414377
Издательство: Wiley
Рейтинг:
Цена: 116160.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Intellectual property is fast emerging as a new source of wealth and power that is based on knowledge rather than manufacturing might. At the same time, mergers and acquisitions are occurring as an increasingly frantic pace as companies try to meet the demands of the new economy and drive profitable growth.

Автор: Mard
Название: Valuation for Financial Reporting: Fair Value Meas urements and Reporting, Intangible Assets, Goodwil l and Impairment
ISBN: 0471680419 ISBN-13(EAN): 9780471680413
Издательство: Wiley
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Цена: 84480.00 T
Наличие на складе: Поставка под заказ.
Описание: This book presents essential procedures for the measurement and reporting of fair value in Financial statements. Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements.This important guide: explains the new valuation aspects now required by SFAS No.

157; presents the new definition of fair value and certain empirical research; distinguishes fair value from air market value; provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157; includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos.142 and 144; cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations; includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint presentation format; and includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program.