Valuation for Financial Reporting Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis

Name: Valuation for Financial Reporting Fair Value, Business Combinations, Intangible Assets, Goodwill, and Impairment Analysis
Availability: InStock
ISBN: 9780470534892

ISBN-10: 0470534893

ISBN-13: 9780470534892

Edition: 3rd 2011

Authors: Michael J. Mard, James R. Hitchner, Steven D. Hyden

List price: $105.00

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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.

Book details

List price: $105.00
Edition: 3rd
Copyright year: 2011
Publisher: John Wiley & Sons, Limited
Publication date: 12/22/2010
Binding: Hardcover
Pages: 304
Size: 6.30" wide x 9.10" long x 1.40" tall
Weight: 1.320
Language: English



Preface


Acknowledgments


About the Authors


About the Website



Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment


Fair Value Measurements


Mark-to-Market Accounting


Notes



Fair Value Flowchart



Business Combinations


Intangible Assets


Business Combinations


The Acquisition Method


Recognition and Measurement


Goodwill


Recording the Consideration Transferred


Disclosure


Notes



Business Combination Flowchart



Business Combination Overview



Intellectual Property



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


Business Enterprise Analysis


Valuation of Tangible Assets


Valuation of Intangible Assets


Valuation of Goodwill


Weighted Average Return on Assets


Disclosure


Notes



Noncontrolling Interests and Impairment


Noncontrolling Interests


Impairment


Notes



Case Study 2: Impairment Analysis


Valuation of Tangible Assets


Valuation of Intangible Assets


Conclusion


Notes



Implementation and Reference Aids


Business Valuation Reporting Standards


Reference Aids


Implementation Aids


Notes


Index