Your one indispensable guide to all the Fair Value requirements of IFRS

Acomplete 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 Equipment

"Guide 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.

An all-encompassing guide to the elements and basics of fair value

With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements.Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA)Includes sample financial statements of both U.S. and foreign companies

Appropriate for anyone involved professionally with finance--managers, accountants, investors, bankers, instructors, and students--"The Professional's Guide to Fair Value" is a reliable reference on the ins and outs of fair value financial disclosure.