Valuation for Financial Reporting

Beschreibung

Essential procedures for the measurement and reporting of fairvalue in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hydenpresent reliable and thorough guidelines, case studies,implementation aids, and sample reports for managers, auditors, andvaluators who must comply with the Financial Accounting StandardsBoard Statement of Financial Accounting Standards Nos. 141,Business Combinations; 142, Goodwill and Other Intangible Assets;144, Accounting for the Impairment or Disposal of Long-LivedAssets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No.157 * Presents the new definition of fair value and certain empiricalresearch * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangibleassets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment ofgoodwill and long-lived assets and measures the financial impact ofsuch impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reportingstandards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP-compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of datanecessary for analyses and for guiding the valuation work program

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Michael J. Mard

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