Guide to Fair Value Under IFRS

The Guide to Fair Value under IFRS (John Wiley & Sons; May 2010) by James P. Catty is the first international valuation book of its kind. It explains the concept of fair value in implementing IFRS (International Financial Reporting Standards), and its differences with U.S. GAAP. The guide provides detailed guidance as to how fair value is to be determined, and fills numerous gaps in common understanding of IFRS requirements.

The guide includes a chapter on “Trademarks and Brands” written by Prophet Academic Partner Roger Sinclair, PhD. that covers such issues as the contractual-legal basis of a brand; brands as assets; the need to recognize the end user as the source of future economic benefits; and key principles applicable in the measurement of brands for IFRS 3 Business Combinations.

The book covers subjects like:

• Risk & Reward Analyses
• Financial Statement Analyses
• Intellectual Property Rights
• Auditing Valuation Reports
• Trademarks & Brands 

About the author:
James P. Catty, has been engaged in business valuations around the world for more than fifty years and has undertaken speaking engagements in China, Germany, Romania, Taiwan, Turkey, UK and the US. He is Chairman and co CEO of the International Association of Consultants, Valuators and Analysts (IACVA) with members in 12 countries (NACVA is the US Charter); President of Corporate Valuation Services Limited (CVS) Toronto and, of Counsel to Hanlin Moss, PS, Seattle WA and X'ian China.

To read Roger Sinclair’s biography, click here.

To read more articles from Roger Sinclair, click here.