| 000 -LEADER |
|---|
| fixed length control field |
02658nam a22002177a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
200121200121b ||||| |||| 00| 0 mon d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-1-118-00438-8 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
324 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
Шинэ Монгол Технологийн Дээд Сургууль |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
330 Economics |
| Item number |
C-31 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
James P. Catty |
| 245 #4 - TITLE STATEMENT |
|---|
| Title |
The Professional's Guide to Fair Value |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
United States of America |
| Name of publisher, distributor, etc. |
Wiley |
| Date of publication, distribution, etc. |
2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
240 |
| Dimensions |
145x235 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
The Professional's Guide to Fair Value The Future of Financial Reporting Over the past ten years, fair value has been growing in importance, with the concept undergoing substantial changes and refinements. On May 12, 2011—a red-letter day in financial reporting history—the Financial Accounting Standards Board (FASB) issued a revision of ASC 820, Fair Value Measurements, and the International Accounting Standards Board (IASB) issued International Financial Reporting Standard (IFRS) 13, Fair Value Measurement. These virtually identical documents gave the financial world a single definition and framework uniting Generally Accepted Accounting Principles (GAAP) in the United States with IFRS. Written to keep you abreast of these recent changes and major revisions, The Professional's Guide to Fair Value provides all the essentials you need to comprehend, assume responsibility for, and sign off on financial statements with confidence. Author James Catty—who has created methodologies and models for valuations acceptable to the SEC, Canadian Stock Exchanges, NASDAQ, and London Stock Exchange—shares his more than fifty years of global business valuation experience to provide you with the current elements and basics of fair value. The Professional's Guide to Fair Value walks you through most fair value financial reporting topics, including risks, dealing with auditors, and your responsibilities as they relate to fair value. Oriented toward CPAs, auditors, valuators, boards of directors, investors, and bankers—anyone who needs to approve and/or understand financial statements??—this one-stop definitive resource for the most current fair value applications covers: |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Title |
Significance of Value Fair Value Concept Fair Value Framework Taming the Future Projecting What Is to Come The Market Approach to Fair Value The Cost Approach to Fair Value The Income Approach to Fair Value Sources of Value - Profits Sources of Value - Risks Valuing Liabilities Business Combinations Purchase Price Allocation Impairment The Auditor's Blessing Index |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
James P. Catty Finance Economics |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
0 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Books |
