Description
Book Synopsis* IFRS: Fair Value Guide is an all encompassing guide to the application of the complex valuation requirements of IFRS. * The book is divided into theory and application chapters.
Table of ContentsForeword xi
Liu Ping, China
Preface xiii
Jim Catty, United Kingdom
About the Contributors xix
1 Fair Value Concept 1
Alfred M. King, United States
2 The Cost Approach 19
Yea-Mow Chen, Taiwan, and Stephen L. Barreca, United States
3 The Market Approach 37
William A. Hanlin Jr. and J. Richard Claywell, United States
4 Income Approach: Capitalization Methods 57
Bennet Kpentey, Ghana
5 Income Approach: Discounting Methods 65
Wolfgang Kniest, Germany
6 Excellent Valuation Reports 83
Brandi L. Ruffalo and Robert C. Brackett, United States
7 Assessing External Risks 95
Warren D. Miller, United States
8 Strategy and Benchmarking 115
William C. Quackenbush and James S. Rigby Jr., United States
9 Cost of Capital 129
Wolfgang Ballwieser and Jörg Wiese, Germany
10 Risks and Rewards 151
William A. Hanlin Jr. and J. Richard Claywell, United States
11 Financial Statement Analyses 165
Martin Costa, Germany
12 Projecting Financial Statements 183
Klaus Henselmann, Germany
13 Impairment Testing 201
Frank Bollman and Andreas Joest, Germany
14 Auditing Valuation Reports 215
Andreas Bertsch, Germany
15 Copyrights 223
Fernando Torres, Mexico
16 Customer Relationships 241
Brandi L. Ruffalo, United States
17 Derivatives and Financial Instruments 255
Samuel Yat Chiu Chan and Lisa Cheng, Homg Kong
18 Domain Names 273
Wes Anson, United States
19 Hedging 285
Richard Pedde, Canada
20 Intellectual Property Rights 299
Byeongil Jeong, South Korea
21 Intangible Assets 311
Stan Sorin, Romania
22 Leases 323
Terry A. Isom and Andrea R. Isom, United States
23 Liabilities 337
Karrilyn Wilcox, Canada
24 Manufacturing in Crisis Periods 351
Emre Burckin, Ayse Pamukcu, and Zeynep Burckin Eroglu, Turkey
25 Mineral Properties 363
Michael J. Lawrence, Australia
26 Pass-Through Entities 379
Laura J. Tindall and John L. Casalena, United States
27 Patents 391
Heinz Goddar and Ulrich Moser, Germany
28 Petroleum Resources 409
J. Richard Claywell, United States
29 Pharmaceuticals and Biotechnology 421
Sung-Soo Seol, South Korea
30 Plant and Equipment 435
Ev?en Körner, Germany
31 Retail Locations 451
Lim Lan Yuan, Singapore
32 Share-Based Payments 461
Shari Overstreet, United States
33 Software and Systems 477
Susan M. Saidens, United States
34 Unpatented Technologies 487
Anke Nestler, Germany
35 Trademarks and Brands 501
Roger Sinclair, South Africa
36 Transfer Pricing 521
Lionel W. Newton and Christopher J. Steeves, Canada
Glossary 531
References and Bibliography 557
Index 567
