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Informationen zum Autor 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. Klappentext Your one indispensable guide to all the Fair Value requirements of IFRSAcomplete 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 EquipmentGuide 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. Zusammenfassung * 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. Inhaltsverzeichnis Foreword 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, Unit...
