Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis / Edition 3

Hardcover (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $77.70
Usually ships in 1-2 business days
(Save 32%)
Other sellers (Hardcover)
  • All (7) from $77.70   
  • New (6) from $77.70   
  • Used (1) from $96.20   


Valuation for Financial Reporting Fair Value, BusinessCombinations, Intangible Assets, Goodwill, and ImpairmentAnalysis

Third Edition

Now in a third edition, Valuation for Financial Reportingprovides practical implementation guidance for practitioners,auditors, and their clients in the private and public sectors. Thisone-stop resource clearly explains SFAS 141R, BusinessCombinations; SFAS 160, Noncontrolling Interests in ConsolidatedFinancial Statements; and SFAS 157, Fair Value Measurements. Thenew edition furthers the elements of fair value in financialreporting in accordance with recent standards, providing primaryemphasis on fair value measurements and reporting, and thevaluation and impairment analysis of intangible assets andgoodwill.

Written by leading experts in the valuation field, the ThirdEdition features:

  • Invaluable tools including flowcharts for SFAS 157 and SFAS141R, a checklist for implementing the fair value measurementstandard, and a preparer's worksheet
  • Discussion of the valuation aspects of the new financialreporting requirements, including how to identify and measurecontingent considerations
  • Interpretations of the accounting requirements with applicationof the requirements to specific facts and circumstances
  • Specific guidance for determining fair value in a businesscombination
  • Guidance for determining fair value measurement, including fairvalue definition, transaction costs, transportation costs, marketparticipants, and highest and best use

Now featuring an accompanying Website, Valuation for FinancialReporting, Third Edition is practical and easy to follow, withdetailed examples of an impairment analysis as well as a businesscombination in which tangible and intangible assets are identifiedand valued. It is the authoritative reference every valuationprofessional must have.

Read More Show Less

Product Details

  • ISBN-13: 9780470534892
  • Publisher: Wiley
  • Publication date: 11/23/2010
  • Edition description: New Edition
  • Edition number: 3
  • Pages: 280
  • Sales rank: 1,394,097
  • Product dimensions: 6.10 (w) x 9.10 (h) x 1.20 (d)

Meet the Author

MICHAEL J. MARD, CPA/ABV, ASA, is author or coauthor of sevenbooks, including Financial Valuation Workbook, Second Edition andDriving Your Company's Value, both published by Wiley, as well asbooks on SFASs 141, 142, and 157. He is President of The FinancialValuation Group of Florida, Inc., and has testified in courtapproximately 100 times.

JAMES R. HITCHNER, CPA/ABV, ASA, is author of FinancialValuation, Second Edition and coauthor of Financial ValuationWorkbook, Second Edition, published by Wiley. He is Editor in Chiefof 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 OperatingOfficer of The Financial Valuation Group of Florida, Inc., and hasdeveloped analyses that have been reviewed and accepted by theSecurities and Exchange Commission, major accounting firms, theIRS, and the courts.

Read More Show Less

Table of Contents



About the Authors.

About the Website.

Chapter 1 Fair Value Measurements and Financial Reporting:Financial Reporting and the Current Environment.

Fair Value Measurements.

Mark to Market Accounting.


Appendix 1.1: Fair Value Flowchart.

Chapter 2 Business Combinations.

Intangible Assets.

Business Combinations.

The Acquisition Method.

Recognition and Measurement.


Recording the Consideration Transferred.



Appendix 2.1: Business Combination Flowchart.

Appendix 2.2: Business Combination Overview.

Appendix 2.3: Intellectual Property.

Chapter 3 Case Study 1: Determining the Value of Goodwill andOther Intangible Assets in a Business Combination.

Consideration and Calculation of the Total of Intangible Assetsand 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.


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.



Chapter 4 Noncontrolling Interests and Impairment.

Noncontrolling Interests.



Chapter 5 Case Study 2: Impairment Analysis.

Valuation of Tangible Assets.

Valuation of Intangible Assets.



Chapter 6 Implementation and Reference Aids.

Business Valuation Reporting Standards.

Reference Aids.

Implementation Aids.



Read More Show Less

Customer Reviews

Average Rating 5
( 2 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously
Sort by: Showing 1 – 1 of 2 Customer Reviews
  • Anonymous

    Posted May 27, 2013


    1.Main camp (Contains lake and woods.) 2.Bios 3. Map 4. Mess Hall 5.Arena 6 and 7.Cabins

    Was this review helpful? Yes  No   Report this review
Sort by: Showing 1 – 1 of 2 Customer Reviews

If you find inappropriate content, please report it to Barnes & Noble
Why is this product inappropriate?
Comments (optional)