Valuation for Financial Reporting Fair Value,

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.

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.

Preface
Acknowledgments
About the Authors
Fair Value Measurements and Financial Reporting
Financial Reporting and the Current Environment
Fair Value Measurements
Mark to Market Accounting
Endnotes
Fair Value Flowchart
Business Combinations
Intangible Assets
Business Combinations
The Acquisition Method
Recognition and Measurement
Goodwill
Recording the Consideration Transferred
Disclosure
Endnotes
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
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
Noncontrolling Interests and Impairment
Noncontrolling Interests
Impairment
Endnotes
Case Study 2: Impairment Analysis
Valuation of Tangible Assets
Valuation of Intangible Assets
Conclusion
Endnotes
Implementation and Reference Aids
Business Valuation Reporting Standards
Reference Aids
Implementation Aids
Endnotes
Index
Table of Contents provided by Publisher. All Rights Reserved.

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

Summary

Author Biography

Table of Contents

Supplemental Materials