Your one indispensable guide to all the Fair Value requirementsof IFRSAcomplete guide to the complex valuation requirements of IFRS,this book includes chapters on theoretical and practicalapplications, with extensive examples illustrating the requiredtechniques for each application.Appropriate for anyone involved professionally withfinance--managers, accountants, investors, bankers,instructors, and students--this guide draws on a stellar panelof expert contributors from fourteen countries who provideinternational coverage and insight into a diverse range of topics,including:* Fair Value in implementing IFRS* Market Approach* Income Approach--Capitalization and Discounting Methods* Economic and Industry Conditions* Cost of Capital* Financial Statement Analyses* Impairment Testing* Intellectual Property Rights (patents, copyrights,trademarks)* Projecting Financial Statements* Liabilities* Customer Relationships* Share-based Payment* Plant and EquipmentGuide to Fair Value Under IFRS is the first internationalvaluation book of its kind. Fully compliant with the CertifiedValuation Analyst curriculum, it provides detailed guidance as tohow fair value is to be determined and fills numerous gaps incommon understanding of IFRS requirements.

Foreword xiLiu Ping, ChinaPreface xiiiJim Catty, United KingdomAbout the Contributors xix1 Fair Value Concept 1Alfred M. King, United States2 The Cost Approach 19Yea-Mow Chen, Taiwan, and Stephen L. Barreca, United States3 The Market Approach 37William A. Hanlin Jr. and J. Richard Claywell, United States4 Income Approach: Capitalization Methods 57Bennet Kpentey, Ghana5 Income Approach: Discounting Methods 65Wolfgang Kniest, Germany6 Excellent Valuation Reports 83Brandi L. Ruffalo and Robert C. Brackett, United States7 Assessing External Risks 95Warren D. Miller, United States8 Strategy and Benchmarking 115William C. Quackenbush and James S. Rigby Jr., United States9 Cost of Capital 129Wolfgang Ballwieser and Jörg Wiese, Germany10 Risks and Rewards 151William A. Hanlin Jr. and J. Richard Claywell, United States11 Financial Statement Analyses 165Martin Costa, Germany12 Projecting Financial Statements 183Klaus Henselmann, Germany13 Impairment Testing 201Frank Bollman and Andreas Joest, Germany14 Auditing Valuation Reports 215Andreas Bertsch, Germany15 Copyrights 223Fernando Torres, Mexico16 Customer Relationships 241Brandi L. Ruffalo, United States17 Derivatives and Financial Instruments 255Samuel Yat Chiu Chan and Lisa Cheng, Homg Kong18 Domain Names 273Wes Anson, United States19 Hedging 285Richard Pedde, Canada20 Intellectual Property Rights 299Byeongil Jeong, South Korea21 Intangible Assets 311Stan Sorin, Romania22 Leases 323Terry A. Isom and Andrea R. Isom, United States23 Liabilities 337Karrilyn Wilcox, Canada24 Manufacturing in Crisis Periods 351Emre Burckin, Ayse Pamukcu, and Zeynep Burckin Eroglu, Turkey25 Mineral Properties 363Michael J. Lawrence, Australia26 Pass-Through Entities 379Laura J. Tindall and John L. Casalena, United States27 Patents 391Heinz Goddar and Ulrich Moser, Germany28 Petroleum Resources 409J. Richard Claywell, United States29 Pharmaceuticals and Biotechnology 421Sung-Soo Seol, South Korea30 Plant and Equipment 435Ev?en Körner, Germany31 Retail Locations 451Lim Lan Yuan, Singapore32 Share-Based Payments 461Shari Overstreet, United States33 Software and Systems 477Susan M. Saidens, United States34 Unpatented Technologies 487Anke Nestler, Germany35 Trademarks and Brands 501Roger Sinclair, South Africa36 Transfer Pricing 521Lionel W. Newton and Christopher J. Steeves, CanadaGlossary 531References and Bibliography 557Index 567