Valuation for Financial Reporting

Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis

Inbunden, Engelska, 2010

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Beskrivning

Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheetDiscussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerationsInterpretations of the accounting requirements with application of the requirements to specific facts and circumstancesSpecific guidance for determining fair value in a business combinationGuidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best useNow featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.

Produktinformation

Utgivningsdatum:2010-12-22
Mått:160 x 231 x 36 mm
Vikt:499 g
Format:Inbunden
Språk:Engelska
Antal sidor:304
Upplaga:3
Förlag:John Wiley & Sons Inc
ISBN:9780470534892

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap

Mer om författaren

MICHAEL J. MARD, CPA/ABV, ASA, is author or coauthor of seven books, including Financial Valuation Workbook, Second Edition and Driving Your Company’s Value, both published by Wiley, as well as books on SFASs 141, 142, and 157. He is President of The Financial Valuation Group of Florida, Inc., and has testified in court approximately 100 times. JAMES R. HITCHNER, CPA/ABV, ASA, is author of Financial Valuation, Second Edition and coauthor of Financial Valuation Workbook, Second Edition, published by Wiley. He is Editor in Chief of Financial Valuation and Litigation Expert journal. STEVEN D. HYDEN, CPA/ABV, ASA, is the coauthor of four books, including books on SFASs 141, 142, and 157. He is Chief Operating Officer of The Financial Valuation Group of Florida, Inc., and has developed analyses that have been reviewed and accepted by the Securities and Exchange Commission, major accounting firms, the IRS, and the courts.

Innehållsförteckning

Preface ixAcknowledgments xiAbout the Authors xiiiAbout the Website xviiChapter 1 Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment 1Fair Value Measurements 6Mark-to-Market Accounting 18Notes 20Appendix 1.1: Fair Value Flowchart 22Chapter 2 Business Combinations 29Intangible Assets 29Business Combinations 35The Acquisition Method 36Recognition and Measurement 41Goodwill 53Recording the Consideration Transferred 55Disclosure 56Notes 57Appendix 2.1: Business Combination Flowchart 60Appendix 2.2: Business Combination Overview 65Appendix 2.3: Intellectual Property 66Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination 71Consideration and Calculation of the Total of Intangible Assets and Goodwill 72Business Enterprise Analysis 81Valuation of Tangible Assets 88Valuation of Intangible Assets 91Valuation of Goodwill 122Weighted Average Return on Assets 123Disclosure 124Notes 128Chapter 4 Noncontrolling Interests and Impairment 131Noncontrolling Interests 131Impairment 135Notes 141Chapter 5 Case Study 2: Impairment Analysis 143Valuation of Tangible Assets 155Valuation of Intangible Assets 158Conclusion 185Notes 185Chapter 6 Implementation and Reference Aids 187Business Valuation Reporting Standards 187Reference Aids 197Implementation Aids 235Notes 267Index 269