Fair Value Measurement

Beschreibung

In recent years, there has been an increasing trend toward the use of fair value accounting in financial reporting with several factors influencing this trend, including the growing economic importance of intellectual property, globalization, and investors' desires for more relevant and transparent financial statements. Be prepared with the definitive insights found in Fair Value Measurement: Practical Guidance and Implementation. Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. This straightforward book offers foundational guidance for corporate management, valuation specialists, and auditors to understand the most recent developments in preparing financial statements using fair value measurement. This new edition offers current case studies that familiarize readers with the ins and outs of fair value financial disclosure, filtering complicated concepts into easy-to-understand information. Here, author and valuation expert Mark Zyla offers a solid overview of: * The history and evolution of fair value accounting * Fair value measurement standards and concepts * The nature of goodwill and intangible assets * Impairment * The cost approach, market approach, and income approach * Advanced valuation methods for measuring the fair value of intangible assets * Measuring the remaining useful life of intangible assets in financial reporting * Fair value measurement for alternative investments * Contingent consideration * Auditing fair value measurement Practical and comprehensive, Fair Value Measurement, Second Edition answers your fair value questions regarding the measurement process itself, the many new FASB pronouncements involving fair value, and the accounting and auditing requirements for fair value reporting.
Fair Value Measurements, Second Edition: Practical Guidance and Implementation is a hands-on guide for implementing the FASB's Topic 820 (formerly SFAS 157), and provides the latest information about the best practices for measuring fair value in financial reporting. The book includes detailed examples of the cost, market and income approaches for measuring the fair value of certain assets and liabilities. It covers fair value measurements in a business combination, measuring contingent consideration, and how to subsequently test the value of acquired assets for impairment. The book also assists financial statement preparers, valuation specialists and auditors in improving their understanding of measure fair value.

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Mark L. Zyla

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