| Record ID | marc_columbia/Columbia-extract-20221130-013.mrc:269046766:2488 |
| Source | marc_columbia |
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LEADER: 02488pam a22003854a 4500
001 6318091
005 20221122022404.0
008 071002t20072007njua b 001 0 eng
010 $a 2007002517
020 $a9780471680413 (cloth)
020 $a0471680419 (cloth)
035 $a(OCoLC)OCM80020097
035 $a(OCoLC)80020097
035 $a(NNC)6318091
035 $a6318091
040 $aDLC$cDLC$dBAKER$dBTCTA$dC#P$dOrLoB-B
050 00 $aHF5681.I55$bV348 2007
082 00 $a657/.3$222
100 1 $aMard, Michael J.$0http://id.loc.gov/authorities/names/n2002090166
245 10 $aValuation for financial reporting :$bfair value measurements and reporting, intangible assets, goodwill and impairment /$cMichael J. Mard, James R. Hitchner, Steven D. Hyden.
250 $a2nd ed.
260 $aHoboken, N.J. :$bJohn Wiley,$c[2007], ©2007.
300 $axv, 217 pages :$billustrations ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
500 $aRev. ed. of: Valuation for financial reporting / Michael J. Mard [and others]. c2002.
504 $aIncludes bibliographical references and index.
505 00 $g1.$tFair Value Measurements and Financial Reporting -- $gApp. 1.1.$tReferences to APB and FASB Pronouncements (FASB SFAS No. 157, App. D) -- $gApp. 1.2.$tPronouncements Excluded from SFAS No. 157 -- $gApp. 1.3.$tGlossary -- $g2.$tIntangible Assets and Goodwill -- $gApp. 2.1.$tIntellectual Property -- $gApp. 2.2.$tSignificant Changes in SFAS No. 141R -- $g3.$tCase Studies -- $g4.$tReports and Reporting Standards -- $g5.$tImplementation Aids.
520 1 $a"Specialists Michael Mard, James Hitchner, and Steven Hyden present guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment of Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements."--BOOK JACKET.
650 0 $aIntangible property$xAccounting.
650 0 $aGoodwill (Commerce)$xAccounting.
700 1 $aHitchner, James R.$0http://id.loc.gov/authorities/names/n2002099938
700 1 $aHyden, Steven D.$0http://id.loc.gov/authorities/names/n2007004940
856 41 $3Table of contents only$uhttp://www.loc.gov/catdir/toc/ecip079/2007002517.html
852 00 $boff,bus$hHF5681.I55$iV348 2007