عنوان

Accounting for goodwill and other intangible assets /

(Number (ISBN

1119157218

(Number (ISBN

1119157226

(Number (ISBN

1119380332

(Number (ISBN

9781119157212

(Number (ISBN

9781119157229

(Number (ISBN

9781119380337

Erroneous ISBN

9781119157151

Title Proper

Accounting for goodwill and other intangible assets /

General Material Designation

[Book]

First Statement of Responsibility

Ervin L. Black, Mark L. Zyla.

Place of Publication, Distribution, etc.

Hoboken, New Jersey :

Name of Publisher, Distributor, etc.

John Wiley & Sons, Inc.,

Date of Publication, Distribution, etc.

[2018]

Specific Material Designation and Extent of Item

1 online resource

Text of Note

Includes index.

Text of Note

Includes bibliographical references and index.

Text of Note

Introduction -- Recognizing intangible assets -- Initial measurement of acquired intangible assets -- Amortizing intangible assets -- Impairment testing for goodwill and other intangible assets -- Financial statement presentation and disclosures -- Deferred tax consequences of goodwill and intangible assets.

0

Text of Note

Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: -Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions -Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles -Tips for overcoming the challenges unique to intangible assets, including impairment testing -Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Source for Acquisition/Subscription Address

Safari Books Online

Stock Number

CL0501000068

Title

Accounting for goodwill and other intangible assets.

International Standard Book Number

9781119157151

Goodwill (Commerce)-- Accounting.

Intangible property-- Accounting.

BUSINESS & ECONOMICS-- Accounting-- Financial.

Goodwill (Commerce)-- Accounting.

Intangible property-- Accounting.

BUS-- 001010

Number

Edition

Class number

Black, Ervin L.

Zyla, Mark L.

Date of Transaction

20200822152543.0

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y