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Valuation for Financial Reporting Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment von Mard, Michael J. (eBook)

  • Erscheinungsdatum: 19.10.2007
  • Verlag: Wiley
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Valuation for Financial Reporting

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: Explains the new valuation aspects now required by SFAS No. 157 Presents the new definition of fair value and certain empirical research Distinguishes fair value from fair market value Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 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 Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program


    Format: PDF
    Kopierschutz: AdobeDRM
    Seitenzahl: 192
    Erscheinungsdatum: 19.10.2007
    Sprache: Englisch
    ISBN: 9780470173992
    Verlag: Wiley
    Größe: 1439 kBytes
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