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monografia Rebiun14263920 https://catalogo.rebiun.org/rebiun/record/Rebiun14263920 120418s2012 xxu 000 0 eng d 978-1-118-00438-8 ULL0470038 ULL 657 Catty, James P. The professional's guide to fair value : the future of financial reporting James P. Catty Hoboken, NJ Wiley 2012 Hoboken, NJ Hoboken, NJ Wiley XV, 240 p. 23 cm XV, 240 p. Wiley corporate F & A series Índice Índice de contenidos: Significance of value -- Fair value concept -- Fair value framework -- Taming the future -- Projecting what is to come -- The market approach to fair value -- The cost approach to fair value -- The income approach to fair value -- Sources of value - profits -- Sources of value - risks -- Valuing liabilities -- Business combinations -- Purchase price allocation -- Impairment -- The auditor's blessing Contabilidad