{"product_id":"accounting-for-goodwill-and-other-intangible-assets-9781119157151","title":"Accounting for Goodwill and Other Intangible Assets","description":"\u003cb\u003eConcepts, methods, and issues in calculating the fair value of intangibles\u003c\/b\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.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAbout the Author\u003c\/b\u003e\u003cbr\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).\u003cbr\u003e\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":50332493283602,"sku":"9781119157151","price":72.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0831\/4771\/8930\/files\/img_18f706b8-963a-49cc-b51d-d287a1ff70ee.jpg?v=1727838766","url":"https:\/\/surprise-castle.myshopify.com\/products\/accounting-for-goodwill-and-other-intangible-assets-9781119157151","provider":"Surprise Castle","version":"1.0","type":"link"}