Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of…mehr
Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: * Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer's worksheet * Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations * Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances * Specific guidance for determining fair value in a business combination * Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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.
Inhaltsangabe
Preface ix Acknowledgments xi About the Authors xiii About the Website xvii Chapter 1 Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment 1 Fair Value Measurements 6 Mark-to-Market Accounting 18 Notes 20 Appendix 1.1: Fair Value Flowchart 22 Chapter 2 Business Combinations 29 Intangible Assets 29 Business Combinations 35 The Acquisition Method 36 Recognition and Measurement 41 Goodwill 53 Recording the Consideration Transferred 55 Disclosure 56 Notes 57 Appendix 2.1: Business Combination Flowchart 60 Appendix 2.2: Business Combination Overview 65 Appendix 2.3: Intellectual Property 66 Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination 71 Consideration and Calculation of the Total of Intangible Assets and Goodwill 72 Business Enterprise Analysis 81 Valuation of Tangible Assets 88 Valuation of Intangible Assets 91 Valuation of Goodwill 122 Weighted Average Return on Assets 123 Disclosure 124 Notes 128 Chapter 4 Noncontrolling Interests and Impairment 131 Noncontrolling Interests 131 Impairment 135 Notes 141 Chapter 5 Case Study 2: Impairment Analysis 143 Valuation of Tangible Assets 155 Valuation of Intangible Assets 158 Conclusion 185 Notes 185 Chapter 6 Implementation and Reference Aids 187 Business Valuation Reporting Standards 187 Reference Aids 197 Implementation Aids 235 Notes 267 Index 269
Preface ix Acknowledgments xi About the Authors xiii About the Website xvii Chapter 1 Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment 1 Fair Value Measurements 6 Mark-to-Market Accounting 18 Notes 20 Appendix 1.1: Fair Value Flowchart 22 Chapter 2 Business Combinations 29 Intangible Assets 29 Business Combinations 35 The Acquisition Method 36 Recognition and Measurement 41 Goodwill 53 Recording the Consideration Transferred 55 Disclosure 56 Notes 57 Appendix 2.1: Business Combination Flowchart 60 Appendix 2.2: Business Combination Overview 65 Appendix 2.3: Intellectual Property 66 Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination 71 Consideration and Calculation of the Total of Intangible Assets and Goodwill 72 Business Enterprise Analysis 81 Valuation of Tangible Assets 88 Valuation of Intangible Assets 91 Valuation of Goodwill 122 Weighted Average Return on Assets 123 Disclosure 124 Notes 128 Chapter 4 Noncontrolling Interests and Impairment 131 Noncontrolling Interests 131 Impairment 135 Notes 141 Chapter 5 Case Study 2: Impairment Analysis 143 Valuation of Tangible Assets 155 Valuation of Intangible Assets 158 Conclusion 185 Notes 185 Chapter 6 Implementation and Reference Aids 187 Business Valuation Reporting Standards 187 Reference Aids 197 Implementation Aids 235 Notes 267 Index 269
Es gelten unsere Allgemeinen Geschäftsbedingungen: www.buecher.de/agb
Impressum
www.buecher.de ist ein Internetauftritt der buecher.de internetstores GmbH
Geschäftsführung: Monica Sawhney | Roland Kölbl | Günter Hilger
Sitz der Gesellschaft: Batheyer Straße 115 - 117, 58099 Hagen
Postanschrift: Bürgermeister-Wegele-Str. 12, 86167 Augsburg
Amtsgericht Hagen HRB 13257
Steuernummer: 321/5800/1497
USt-IdNr: DE450055826
