Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment / Edition 2

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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
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Product Details

  • ISBN-13: 9780471680413
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 8/10/2007
  • Edition description: REV
  • Edition number: 2
  • Pages: 240
  • Product dimensions: 6.40 (w) x 9.09 (h) x 0.89 (d)

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  • Anonymous

    Posted March 12, 2008

    Great for learning how to apply SFAS Nos. 141 & 142.

    If you have questions about the valuation of intangible assets, or how to account for them in mergers and acquisitions, then you will find this book very helpful. The book gives a great overview of FAS 141 and 142 and provides great examples for application. It details the history of business combinations, why new accounting rules were needed in this area, the valuation of intangible assets, how to appropriately allocate the purchase price of mergers and acquisitions, and how to test for impairment of intangible assets. I found this book to be very reader friendly. It avoided the use of an overabundance of technical language, and the content was organized very well. Also, this book was a very good length. It was long enough to give plenty of details and information about the topic, but it wasn¿t so long that it was overwhelming or difficult to find the information you needed. The first part of the book discussed the history of valuing intangible assets and accounting for mergers and acquisitions. The book then went into an analysis of FAS 141 and provided an in-depth example on how to apply it. Next, the book discussed FAS 142 and provided an in-depth example for it as well. I really enjoyed the examples and found them very useful for seeing how to apply the two standards in a real-life setting. Perhaps one of the best parts of the book, however, were the implementation aids at the end to help you apply FAS 141 and 142 in your company.

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