Fair value measurement : (Record no. 80231)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02841nam a2200577Ki 4500 |
| 001 - CONTROL NUMBER | |
| control field | on1134770017 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20201009115522.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu---unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 200103s2013 njua ob 001 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DG1 |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | DG1 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119448723 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119448727 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118229071 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 111822907X |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118284568 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118284569 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118283295 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118283295 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118282793 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118282795 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1134770017 |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5681.V3 |
| Item number | Z95 2013eb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657/.7 |
| Edition number | 23 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Zyla, Mark L. |
| 245 10 - TITLE STATEMENT | |
| Title | Fair value measurement : |
| Remainder of title | practical guidance and implementation / |
| Statement of responsibility, etc. | Mark L. Zyla. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Second edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Hoboken, N.J. : |
| Name of producer, publisher, distributor, manufacturer | Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xix, 568 pages) : |
| Other physical details | illustrations. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley corporate F & A series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references (pages 533-548) and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The history and evolution of fair value accounting -- Fair value measurement standards and concepts -- Business combinations -- The nature of goodwill and intangible assets. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "Fair Value Measurements, Second Edition: Practical Guidance and Implementation" is a hands-on guide for implementing the FASB's Topic 820 (formerly SFAS 157), and provides the latest information about the best practices for measuring fair value in financial reporting. The book includes detailed examples of the cost, market and income approaches for measuring the fair value of certain assets and liabilities. It covers fair value measurements in a business combination, measuring contingent consideration, and how to subsequently test the value of acquired assets for impairment. The book also assists financial statement preparers, valuation specialists and auditors in improving their understanding of measure fair value. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fair value |
| General subdivision | Accounting |
| -- | Standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fair value |
| Geographic subdivision | United States. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fair value. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00919863 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01204155 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Zyla, Mark L. |
| Title | Fair value measurement. |
| Edition | Second edition. |
| Place, publisher, and date of publication | Hoboken, N.J. : Wiley, ©2013 |
| International Standard Book Number | 9781118229071 |
| Record control number | (DLC) 2012033891 |
| -- | (OCoLC)809250551 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley corporate F & A series. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1002/9781119448723">https://doi.org/10.1002/9781119448723</a> |
| Public note | Wiley Online Library |
| 994 ## - | |
| -- | C0 |
| -- | DG1 |
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