{"product_id":"accounting-for-goodwill-and-other-intangible-assets-hardcover","title":"Accounting for Goodwill and Other Intangible Assets - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eErvin L. Black\u003c\/b\u003e (Author), \u003cb\u003eMark L. Zyla\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003cb\u003eConcepts, methods, and issues in calculating the fair value of intangibles\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003ci\u003eAccounting for Goodwill and Other Intangible Assets\u003c\/i\u003e 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. \u003c\/p\u003e\u003cp\u003eEven the rarest and most problematic situations are treated in detail in \u003ci\u003eAccounting for Goodwill and Other Intangible Assets\u003c\/i\u003e. 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: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eRules for identifying and recognizing intangible assets in business combinations and asset acquisitions\u003c\/li\u003e \u003cli\u003eGuidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles\u003c\/li\u003e \u003cli\u003eTips for overcoming the challenges unique to intangible assets, including impairment testing\u003c\/li\u003e \u003cli\u003eClear instructions for disclosing intangible assets, goodwill, and amortization expenses\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003ci\u003eAccounting for Goodwill and Other Intangible Assets\u003c\/i\u003e 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.\u003c\/p\u003e\u003ch3\u003eFront Jacket\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThe valuation of intangible assets--resources that lack physical substance--presents unique challenges to accounting professionals tasked with determining fair value while remaining within the boundaries of complex rules and industry practices. \u003ci\u003eAccounting for Goodwill and Other Intangible Assets\u003c\/i\u003e offers authoritative guidance on recognizing, measuring, and amortizing such assets; analyzing impairments; presenting financial statements; and identifying tax ramifications. \u003c\/p\u003e\u003cp\u003eGoodwill--arising from the acquisition of one or more entities in a business combination--is one of many types of intangible assets, the majority falling into one of four categories: marketing-related, artistic-related, contract-based, and technology-based intangibles. Valuation of these assets can prove difficult, lacking the market quotes and transactional history of routinely traded assets. This book covers both everyday and uncommon scenarios, including principles of finite intangible asset identification and multiple impairment testing methods, to provide a practical reference with real-world relevance. By applying effective methodology to difficult intangible asset valuations, the authors provide key guidance for complex situations. \u003c\/p\u003e\u003cp\u003eCovering the latest FASB, U.S. GAAP, and IFRS standards, including special exceptions, this invaluable resource: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eProvides a practical framework for identifying and applying rules for intangible asset valuation in business combinations and entity acquisitions\u003c\/li\u003e \u003cli\u003eIllustrates the effective application of valuation methods for self-created and acquired intangible assets\u003c\/li\u003e \u003cli\u003eDemonstrates techniques for determining useful lives of intangible assets, and amortizing assets with finite useful lives\u003c\/li\u003e \u003cli\u003eOffers practical insights into impairment testing, financial disclosure reporting, amortization expenses, and tax consequences\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe need for business entities to recognize intangible assets is a necessary aspect of contemporary financial accounting. By clarifying complex standards and demonstrating up-to-date methods, this book eases the valuation process and gives accounting professionals an invaluable resource for handling this challenging asset class appropriately.\u003c\/p\u003e\u003ch3\u003eBack Jacket\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThe valuation of intangible assets--resources that lack physical substance--presents unique challenges to accounting professionals tasked with determining fair value while remaining within the boundaries of complex rules and industry practices. \u003ci\u003eAccounting for Goodwill and Other Intangible Assets\u003c\/i\u003e offers authoritative guidance on recognizing, measuring, and amortizing such assets; analyzing impairments; presenting financial statements; and identifying tax ramifications. \u003c\/p\u003e\u003cp\u003eGoodwill--arising from the acquisition of one or more entities in a business combination--is one of many types of intangible assets, the majority falling into one of four categories: marketing-related, artistic-related, contract-based, and technology-based intangibles. Valuation of these assets can prove difficult, lacking the market quotes and transactional history of routinely traded assets. This book covers both everyday and uncommon scenarios, including principles of finite intangible asset identification and multiple impairment testing methods, to provide a practical reference with real-world relevance. By applying effective methodology to difficult intangible asset valuations, the authors provide key guidance for complex situations. \u003c\/p\u003e\u003cp\u003eCovering the latest FASB, U.S. GAAP, and IFRS standards, including special exceptions, this invaluable resource: \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eProvides a practical framework for identifying and applying rules for intangible asset valuation in business combinations and entity acquisitions\u003c\/li\u003e \u003cli\u003eIllustrates the effective application of valuation methods for self-created and acquired intangible assets\u003c\/li\u003e \u003cli\u003eDemonstrates techniques for determining useful lives of intangible assets, and amortizing assets with finite useful lives\u003c\/li\u003e \u003cli\u003eOffers practical insights into impairment testing, financial disclosure reporting, amortization expenses, and tax consequences\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eThe need for business entities to recognize intangible assets is a necessary aspect of contemporary financial accounting. By clarifying complex standards and demonstrating up-to-date methods, this book eases the valuation process and gives accounting professionals an invaluable resource for handling this challenging asset class appropriately.\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003eERVIN L. BLACK, PHD, \u003c\/b\u003e 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 \u003ci\u003eJournal of International Accounting Research\u003c\/i\u003e and is co-author of the BNA Tax and Accounting Portfolio 5170, \u003ci\u003eBusiness Combinations\u003c\/i\u003e (Accounting Policy and Practice Series). \u003c\/p\u003e\u003cp\u003e\u003cb\u003eMARK L. ZYLA, CPA\/ABV, CFA, ASA, \u003c\/b\u003e is a Managing Director of Acuitas Inc., a valuation and litigation consultancy firm. He is the author of \u003ci\u003eFair Value Measurements: Practical Guidance and Implementation, \u003c\/i\u003eand co-author of Bloomberg BNA's Tax and Accounting Portfolio 5127, \u003ci\u003eFair Value Measurements: Valuation Principles and Auditing Techniques\u003c\/i\u003e (Accounting Policy and Practice Series).\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 288\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 1.2 x 8.9 x 6.2 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e October 09, 2018\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":52478823629107,"sku":"9781119157151","price":120.76,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0300\/5595\/6612\/files\/WjA1d05QbVhFdDMvR1ltTGJUZCs1Zz09.webp?v=1759661904","url":"https:\/\/www.vysn.com\/en-ca\/products\/accounting-for-goodwill-and-other-intangible-assets-hardcover","provider":"VYSN","version":"1.0","type":"link"}