Wiley Classics Library

A comprehensive, self-contained treatment presenting general results of the theory. Establishes a geometric intuition and a working facility with specific geometric practices. Emphasizes applications through the study of interesting examples and the development of computational tools. Coverage ranges from analytic to geometric. Treats basic techniques and results of complex manifold theory, focusing on results applicable to projective varieties, and includes discussion of the theory of Riemann surfaces and algebraic curves, algebraic surfaces and the quadric line complex as well as special topics in complex manifolds.

Concepts, methods, and issues in calculating the fair value of intangibles. Accounting for Goodwill and Other Intangible Assets 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. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. 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: • Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions • Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles • Tips for overcoming the challenges unique to intangible assets, including impairment testing • Clear instructions for disclosing intangible assets, goodwill, and amortization expenses “Accounting for Goodwill and Other Intangible Assets” 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.