Is Purchase Price Equal to Fair Value?
With the FASB changing the requirements for increasingcategories of assets and liabilities to be shown at current fairvalue, Fair Value for Financial Reporting answers this andother pertinent questions with crystal clarity. Alfred King, a topexpert in the field, provides financial executives and auditorswith a deep understanding of fair value reporting, the appraisalprocess, and appraisal services, and demystifies this topic withpractical advice and helpful knowledge, making it a trustedreference on the ins and outs of fair value financialdisclosure.
Fair Value for Financial Reporting highlights theaccounting and auditing requirements for fair value information andoffers a detailed explanation of how the FASB is going to change"fair value" with topics including: the FASB's fair valueproposals; determining the fair value of intangible assets; whetherfair value can truly be audited; valuation of liabilities andcontingent payments; valuation of hard assets and real estate; whytwo appraisers come up with different results; auditing ofvaluation reports; and selecting and working with an appraiser.
Alfred M. King
Accounting Bewertung Corporate Finance Rechnungswesen Valuation