Valuation for Financial Reporting (ePub)
Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis
(Sprache: Englisch)
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;...
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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 worksheet
* Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations
* Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances
* Specific guidance for determining fair value in a business combination
* Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use
Now 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.
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 worksheet
* Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations
* Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances
* Specific guidance for determining fair value in a business combination
* Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use
Now 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.
Inhaltsverzeichnis zu „Valuation for Financial Reporting (ePub)“
Preface. Acknowledgments. About the Authors. About the Website. Chapter 1 Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment. Fair Value Measurements. Mark to Market Accounting. Endnotes. Appendix 1.1: Fair Value Flowchart. Chapter 2 Business Combinations. Intangible Assets. Business Combinations. The Acquisition Method. Recognition and Measurement. Goodwill. Recording the Consideration Transferred. Disclosure. Endnotes. Appendix 2.1: Business Combination Flowchart. Appendix 2.2: Business Combination Overview. Appendix 2.3: Intellectual Property. Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination. Consideration and Calculation of the Total of Intangible Assets and Goodwill. Identifying Intangible Assets. Remaining Useful Life Analysis. Business Enterprise Analysis. Discounted Cash Flow Method. Discount Rate. Valuation of TANGIBLE Assets. Marketable Securities. Accounts Receivable. Inventory. Prepaid Expenses. Land and Building. Machinery and Equipment. Organization Cost and Existing Goodwill. Summary of Values. Valuation of Intangible Assets. Rates of Return. Acquired Software. Amortization Benefit. Assembled Workforce. Trade Name. Noncompete Agreement. Technology (Existing and In-process) and Customer Base. Valuation of Goodwill. Weighted Average Return on Assets. Disclosure. Endnotes. Chapter 4 Noncontrolling Interests and Impairment. Noncontrolling Interests. Impairment. Endnotes. Chapter 5 Case Study 2: Impairment Analysis. Valuation of Tangible Assets. Valuation of Intangible Assets. Conclusion. Endnotes. Chapter 6 Implementation and Reference Aids. Business Valuation Reporting Standards. Reference Aids. Implementation Aids. Endnotes. Index.
Autoren-Porträt von Michael J. Mard, James R. Hitchner, Steven D. Hyden
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.
Bibliographische Angaben
- Autoren: Michael J. Mard , James R. Hitchner , Steven D. Hyden
- 2010, 3. Auflage, 304 Seiten, Englisch
- Verlag: John Wiley & Sons
- ISBN-10: 0470933356
- ISBN-13: 9780470933350
- Erscheinungsdatum: 15.11.2010
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- Größe: 3.52 MB
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Sprache:
Englisch
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