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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 관리
· ISBN : 9781119191230
· 쪽수 : 512쪽
· 출판일 : 2020-01-02
목차
Preface
Acknowledgments
Chapter 1 The History and Evolution of Fair Value Accounting
Appendix 1A The Mandatory Performance Framework
Chapter 2 Fair Value Measurement Standards and Concepts
Appendix 2A Taxes and Fair Value Measurements
Chapter 3 Business Combinations
Chapter 4 The Nature of Goodwill and Intangible Assets
Chapter 5 Impairment
Appendix 5A Example of a Qualitative Impairment Analysis – PlanTrust, Inc.
Chapter 6 The Cost Approach
Chapter 7 The Market Approach
Chapter 8 The Income Approach
Chapter 9 Advanced Valuation Methods for Measuring the Fair Value of Intangible Assets
Chapter 10 Measuring the Remaining Useful Life of Intangible Assets in Financial Reporting
Chapter 11 Fair Value Measurement for Alternative Investments
Chapter 12 Contingent Consideration
Appendix 12A Measuring the Fair Value of a Non-Financial Contingent Liability -
Example of a Loan Guarantee
Chapter 13 Auditing Fair Value Measurement
Appendix 13A Auditing Fair Value Measurement in a Business Combination
Appendix 13B Auditing Fair Value Measurement in a Goodwill Impairment Test
Chapter 14 Fair Value Measurement Case Study
Appendix 14A Suggested Case Study Solutions
Appendix 14B Model Fair Value Measurements Curriculum
Glossary
About the Author
Index
