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Valuation for Financial Reporting

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

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Éditeur :

Wiley


Paru le : 2007-10-19

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Description
Essential procedures for the measurement and reporting of fair value in Financial statements

Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements.

This important guide:
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Explains the new valuation aspects now required by SFAS No. 157
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Presents the new definition of fair value and certain empirical research
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Distinguishes fair value from fair market value
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Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157
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Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144
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Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations
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Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format
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Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Pages
192 pages
Collection
n.c
Parution
2007-10-19
Marque
Wiley
EAN papier
9780471680413
EAN PDF
9780470173992

Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
192
Taille du fichier
1444 Ko
Prix
126,18 €

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