Includes bibliographical references (pages 415-426) and index.
Fair value accounting -- Fair value measurements in business combinations and subsequent testing for impairment -- The nature of intangible assets -- The cost approach -- The market approach -- The income approach -- Advanced valuation methods for measuring the fair value of intangible assets -- Measuring the remaining useful life of intangible assets in financial reporting -- Fair value measurements of private equity and other alternative investments -- Fair value measurements under IFRSs -- Disclosures in fair value measurements -- Auditing fair value measurements -- Fair value measurement case study.
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Endeavours to demystify the topic of fair value measurement by offering a text on the most recent developments in preparing financial statements using fair value measurements. Looks at the best practices in measuring fair value in a business combination and how to subsequently test the value of these assets for impairment.
Umschulungswerkstätten für Siedler und Auswanderer, Bitterfeld