Accounting for goodwill and other intangible assets
著者
書誌事項
Accounting for goodwill and other intangible assets
Wiley, c2018
- : hardcover
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注記
Includes index
内容説明・目次
内容説明
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.
目次
Introduction v
CHAPTER 1 Recognizing Intangible Assets 1
CHAPTER 2 Initial Measurement of Acquired Intangible Assets 47
CHAPTER 3 Amortizing Intangible Assets 89
CHAPTER 4 Impairment Testing for Goodwill and Other Intangible Assets 111
CHAPTER 5 Financial Statement Presentation and Disclosures 191
CHAPTER 6 Deferred Tax Consequences of Goodwill and Intangible Assets 215
Working Papers 237
About the Authors 265
Index 267
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