Intangible Values In Financial Accounting And Reporting
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Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher:
Release Date : 2010
Valuation For Financial Reporting written by Michael J. Mard and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Goodwill (Commerce) categories.
Praise for Valuation for Financial Reporting, Third Edition"Writing a book on financial reporting is a challenge in and of itself, let alone to focus on the shifting sands of valuation in financial reporting. Yet, Mard and company have done it again, and this time, it is even more user-friendly, easy to read, and topical. If you intend to wade into the swift currents of providing valuation services for financial reporting, you must have Valuation for Financial Reporting in your library or on your desk!"--Neil J. Beaton, CPA/ABV, CFA, ASA, National Partner in Charge of Valuation Services, Grant.
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: Wiley
Release Date : 2002-06-06
Valuation For Financial Reporting written by Michael J. Mard and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-06-06 with Business & Economics categories.
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.
Intangible Values In Financial Accounting And Reporting
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Author : Stephan Grüber
language : en
Publisher: Springer
Release Date : 2014-07-18
Intangible Values In Financial Accounting And Reporting written by Stephan Grüber and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-18 with Business & Economics categories.
Academics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.
Accounting For Goodwill And Other Intangible Assets
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Author : Ervin L. Black
language : en
Publisher: John Wiley & Sons
Release Date : 2018-10-09
Accounting For Goodwill And Other Intangible Assets written by Ervin L. Black and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-09 with Business & Economics categories.
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
Meaning Of Intangible Assets In Annual Financial Statement According To Ifrs
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Author :
language : en
Publisher: GRIN Verlag
Release Date : 2023-02-14
Meaning Of Intangible Assets In Annual Financial Statement According To Ifrs written by and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-02-14 with Business & Economics categories.
Seminar paper from the year 2021 in the subject Business economics - Controlling, grade: 1,7, University of applied sciences, Cologne, language: English, abstract: The recording of financial instruments in the balance sheets of capital market-oriented companies is playing an increasingly important role in the course of globalization. At least since the outbreak of the international banking crisis in 2007, which later developed into a global financial crisis, financial instruments have been under close observation with regard to their accounting. At this point, intangible assets are critical to corporate value and can influence corporate financial policies. The question arises as to whether and to what extent this scope in terms of balance sheet policy is also used by the DAX 30 companies and what risk potential results from this. The aim of this study is to work out the meaning of intangible assets according to international accounting system and to analyze intangible asset developments at DAX 30 companies.
Intellectual Capital
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Author : Anthony Wall
language : en
Publisher: CIMA Publishing
Release Date : 2004
Intellectual Capital written by Anthony Wall and has been published by CIMA Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Intellectual Capital investigates how companies throughout Ireland are measuring their intellectual capital assets and how their efforts compare to those of the leading exponents of intellectual capital. This report: * includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital The authors conclude there is a recognition of intellectual capital and its measurement in Irish companies, but acknowledge the masurement and practices appear to be taking place in isolation rather than forming part of an overall intellectual capital management strategy. * includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital
Intangible Management
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Author : Ken Standfield
language : en
Publisher: Academic Press
Release Date : 2002-07-09
Intangible Management written by Ken Standfield and has been published by Academic Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-07-09 with Business & Economics categories.
Intention, context, emotional intelligence, escalation and sustainability are words that are generally absent from the operational management techniques of managers worldwide. They form, however, the basis of skills required to manage organizations in today's knowledge-based economy. The authors investigate the ways that intangible values can be identified, measured, and managed. They explore the fundamental differences between a manufacturing economy and one which creates value through knowledge, relationships and time. Using case studies, theory, applications and accounting tools, the authors aim to demonstrate how a new value framework can protect investors while giving companies the ability to generate long-term growth.
Ebook Financial Accounting And Reporting
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Author : John McKeith
language : en
Publisher: McGraw Hill
Release Date : 2013-02-16
Ebook Financial Accounting And Reporting written by John McKeith and has been published by McGraw Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-16 with Business & Economics categories.
The second edition of Financial Accounting and Reporting by John McKeith and Bill Collins has been fully updated to reflect the latest International Accounting Standards as well as explaining the effects of exposure drafts in issue. The text takes an uncomplicated, practical approach to intermediate level financial accounting, offering a manageable way to master the subject one step at a time.
Fair Value For Financial Reporting
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Author : Alfred M. King
language : en
Publisher:
Release Date : 2006
Fair Value For Financial Reporting written by Alfred M. King and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Fair value categories.
Is Purchase Price Equal to Fair Value?With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity.
Unseen Wealth
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Author : Margaret M. Blair
language : en
Publisher: Rowman & Littlefield
Release Date : 2000-10-01
Unseen Wealth written by Margaret M. Blair and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-10-01 with Political Science categories.
Intangibles are harder to measure, harder to quantify, often more difficult to manage, evaluate, and account for than tangible assets. There is no common language for sharing information about intangible sources of value, and the language used tends to be descriptive rather than quantitative and concrete. Unseen Wealth stresses the importance of developing standards for identifying, measuring, and accounting for intangible assets, and recommends actions to government and business for improving the quality and quantity of available information about intangible investments. The book articulates a three-pronged set of reforms to help companies construct better business and reporting models, improve the quality of financial reporting, and clarify intellectual property right laws. Unseen Wealth was developed by the Brookings Task Force on Intangibles, which includes business leaders, consultants, accounting professionals, economists, intellectual property lawyers, and policy analysts.