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Valuation for Financial Reporting

Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment

Valuation for Financial Reporting by Michael J. Mard
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Fair Value Measurements and Reporting, Intangible Assets, Goodwill, and Impairment
Second Edition

Financial reporting of intangible assets and goodwill now requires a focus. Company management, auditors, and valuation analysts must determine fair value of all assets acquired in accordance with SFAS No. 141, Business Combinations; SFAS No. 142, Goodwill and Other Intangible Assets; SFAS No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new SFAS No. 157, Fair Value Measurements. This book is an essential guide that explains how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial statement impact of such impairment.

This Second Edition of Valuation for Financial Reporting provides practical implementation guidance to practition-ers, auditors, and their clients in the private and public sectors. This must-have guide explains the new valuation aspects now required by SFAS No. 157. The Second Edition:

  • Presents the new definition of fair value and certain empirical research

  • Explains the hierarchy requirements of SFAS No. 157

  • Distinguishes fair value from fair market value

  • Discusses best practices for the valuation of in-process research and development

  • Presents detailed case studies and examples of applying and implementing SFAS Nos. 141, 142, 144, and 157

  • Presents the SFAS Nos. 141 and 157 case study in a standard narrative valuation report and in a new USPAP-compliant PowerPoint® presentation format

  • Examines the valuation industry's reporting standards with cross-referencing and reconciliation among all of the valuation organizations

Wiley; October 2007
237 pages; ISBN 9780470173992
Read online, or download in secure PDF format
Title: Valuation for Financial Reporting
Author: Michael J. Mard; James R. Hitchner; Steven D. Hyden
 
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