| 000 -LEADER | |
|---|---|
| fixed length control field | 02964cam a2200337 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 31595 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240430144920.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100622s2011 njua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2010026661 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780470534892 : |
| Terms of availability | 105.00 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0470534893 : |
| Terms of availability | 105.00 |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5681.I55 |
| Item number | V348 2011 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) | |
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) | HF 5681 .I55 V348 2011 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mard, Michael J. |
| 9 (RLIN) | 74718 |
| 245 10 - TITLE STATEMENT | |
| Title | Valuation for financial reporting : |
| Remainder of title | fair value, business combinations, intangible assets, goodwill, and impairment analysis / |
| Statement of responsibility, etc | Michael J. Mard, James R. Hitchner, Steven D. Hyden. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 3rd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Hoboken, N.J. : |
| Name of publisher, distributor, etc | John Wiley, |
| Date of publication, distribution, etc | c2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xvii, 280 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1 Fair Value Measurements and Financial Reporting. Financial Reporting and the Current Environment. Fair Value Measurements. Mark to Market Accounting. Endnotes. Appendix 1.1: Fair Value Flowchart. Chapter 2 Business Combinations. Intangible Assets. Business Combinations. The Acquisition Method. Recognition and Measurement. Goodwill. Recording the Consideration Transferred. Disclosure. Endnotes. Appendix 2.1: Business Combination Flowchart. Appendix 2.2: Business Combination Overview. Appendix 2.3: Intellectual Property. Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination. Consideration and Calculation of the Total of Intangible Assets and Goodwill. Identifying Intangible Assets. Remaining Useful Life Analysis. Business Enterprise Analysis. Discounted Cash Flow Method. Discount Rate. Valuation of TANGIBLE Assets. Marketable Securities. Accounts Receivable. Inventory. Prepaid Expenses. Land and Building. Machinery and Equipment. Organization Cost and Existing Goodwill. Summary of Values. Valuation of Intangible Assets. Rates of Return. Acquired Software. Amortization Benefit. Assembled Workforce. Trade Name. Noncompete Agreement. Technology (Existing and In-process) and Customer Base. Valuation of Goodwill. Weighted Average Return on Assets. Disclosure. Endnotes. Chapter 4 Noncontrolling Interests and Impairment. Noncontrolling Interests. Impairment. Endnotes. Chapter 5 Case Study 2: Impairment Analysis. Valuation of Tangible Assets. Valuation of Intangible Assets. Conclusion. Endnotes. Chapter 6 Implementation and Reference Aids. Business Valuation Reporting Standards. Reference Aids. Implementation Aids. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Intangible property |
| General subdivision | Accounting. |
| 9 (RLIN) | 66232 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Goodwill (Commerce) |
| General subdivision | Accounting. |
| 9 (RLIN) | 74717 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hitchner, James R. |
| 9 (RLIN) | 86433 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hyden, Steven D. |
| 9 (RLIN) | 149243 |
| 852 1# - LOCATION/CALL NUMBER | |
| -- | P105.00usd |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) | |
| a | |
| b | 02-27-11 |
| c | 02-24-11 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | audmc |
| Operator's initials, OID (RLIN) | 02-24-11 |
| Cataloger's initials, CIN (RLIN) | m |
| First Date, FD (RLIN) | a |
| -- | - |
| -- | eng |
| -- | nju |
| -- | 0 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) | |
| g | 0 |
| i | 5047308 |
| j | 0 |
| l | audmc |
| o | - |
| p | 385.35 |
| q | - |
| r | - |
| s | - |
| t | 1 |
| u | 0 |
| v | 0 |
| w | 0 |
| x | 0 |
| y | i12273971 |
| z | 02-24-11 |
| Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | American University in Dubai | American University in Dubai | Main Collection | 2011-02-24 | 385.35 | HF 5681 .I55 V348 2011 | 5047308 | 2023-11-07 | 385.35 | 2015-07-25 | Books |