商誉与其他无形资产核算 英文原版 Accounting For Goodwill And Intangible Assets 会计
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广东广州
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作者Ervin Black
出版社John Wiley
ISBN9781119157151
出版时间2018-10
印刷时间2018-10
印数1千册
装帧精装
开本20开
纸张轻型纸
页数288页
字数1千字
定价684元
上书时间2024-12-11
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基本信息
Series:Wiley Corporate F&A
Format:Hardback 288 pages
Publisher:John Wiley & Sons Inc
Imprint:John Wiley & Sons Inc
ISBN:9781119157151
Published:30 Nov 2018
Weight:504g
Dimensions:231 x 190 x 27 (mm)
页面参数仅供参考，具体以实物为准
书籍简介
计算无形资产公允价值的概念、方法和问题 《商誉和其他无形资产核算》是一本关于企业估值挑战之一的指南。企业高管和评估专业人士不仅须了解与无形资产有关的一系列复杂规则和实践，还须能够识别何时应用这些规则和实践。在本书中，读者会发现许多复杂的问题都得到了澄清。
此外，本书还帮助专业人士克服无形资产会计方面的困难，如缺乏市场报价和各种估值方法之间的冲突。在《商誉和其他无形资产核算》中，即使是罕见和有问题的情况也有详细论述。例如，作者分析了确定有限无形资产的原则，以及适当计算摊销费用或减值损失的原则。
利用本书中的信息，还可以在财务报表中准确地报告这些计算结果。这些主题对于确保任何资产收购或企业合并的成功尤为重要。在这些特殊情况下，很大限度的准确性至关重要。
本书提供 在企业合并和资产收购中识别和确认无形资产的规则关于准确评估和计算收购和自创无形资产账面金额的指导克服无形资产特有挑战的技术，包括减值测试披露无形资产、商誉和摊销费用的明确说明《商誉和其他无形资产核算》是评估专业学生和专家不可或缺的参考书。
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 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, the 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 rare and 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 the 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 acquisitionsGuidance on the accurate valuation and carrying amount calculation of acquired and self-created intangiblesTips for overcoming the challenges unique to intangible assets, including impairment testingClear 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.
作者简介
ERVIN L. BLACK 博士是俄克拉荷马大学会计学 Rath 讲座教授和会计学教授。他在财务和国际会计方面发表了大量论文，目前担任《国际会计研究期刊》的编辑。
MARK L. ZYLA，CPA/ABV、CFA、ASA，是评估和诉讼咨询公司 Acuitas Inc. 他是《Fair Value Measurements： Practical Guidance and Implementation》一书的作者。
ERVIN L. BLACK, PHD, holds the Rath Chair in Accounting and is a Professor of Accounting at the University of Oklahoma. Widely published on financial and international accounting, he currently serves as the editor of the Journal of International Accounting Research .
MARK L. ZYLA, CPA/ABV, CFA, ASA, is a Managing Director of Acuitas Inc., a valuation and litigation consultancy firm. He is the author of Fair Value Measurements: Practical Guidance and Implementation .
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