Valuation for Financial Reporting
Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis
3rd Edition
Published on 22. December 2010
Book
Hardback
304 pages
978-0-470-53489-2 (ISBN)
Description
Auditors and investors must know how to prepare and interpret transactions, provide fair value guidance, and use fair value measurements in an understandable and reliable manner. This book provides detailed coverage of the acquisition method, consideration transferred, various methods for identifying and valuing intangible assets, amortization of tax benefit, impairment of long-lived assets, and goodwill impairment for the reporting unit. It contains specific guidance for new requirements and includes supplemental checklists, worksheets, flowcharts, case studies, and implementation aids. Appraisers, managers, investors, and auditors will find essential valuation instruction here.
More details
Edition
3. Auflage
Language
English
Place of publication
New York
United States
Target group
Professional and scholarly
Product notice
Unsewn / adhesive bound
Paper over boards
With dust jacket
Illustrations
Photos: 0 B&W, 0 Color; Drawings: 0 B&W, 0 Color; Exhibits: 115 B&W, 0 Color
Dimensions
Height: 235 mm
Width: 157 mm
Thickness: 21 mm
Weight
593 gr
ISBN-13
978-0-470-53489-2 (9780470534892)
Schweitzer Classification
Other editions
New editions
Mark Edwards | James R. Hitchner | Michael J. Mard
Valuation for Financial Reporting
Fair Value Measurement in Business Combinations, Early Stage Entities, Financial Instruments and Advanced Topics
Book
approx. 2030
4th Edition
Wiley
€122.00
The article will not be published
Additional editions
Michael J. Mard | James R. Hitchner | Steven D. Hyden
Valuation for Financial Reporting
Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis
E-Book
11/2010
3rd Edition
Wiley
€108.99
Available for download
Previous edition
Michael J. Mard | James R. Hitchner | Steven D. Hyden
Valuation for Financial Reporting
Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment
Book
04/2007
2nd Edition
Wiley
€105.23
Article exhausted; check for reprint
Persons
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.
Content
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.