Wiley Guide to Fair Value Under IFRS PDF Download Ebook. James P. Catty 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, customer relationships, share-based payment, plant and equipment.
Being asked to write about fair value concepts for a book with numerous chapters, dealing with an aspect of fair value for International Financial Reporting Standards (IFRS), by an expert in the field implies that the general editor believes the author has some specialized knowledge of the subject, based on 40 years of active experience. The author will do his best not to disappoint.
In this book, the terms “fair value” and “fair market value” are capitalized when they refer to the latest definition in the United States. This text 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.
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