Financial Reporting Valuation
The following guide provides information on books and publications which focus on the valuation of business interests and assets for financial reporting purposes. Each entry listed below includes a brief description of the resource and its primary features and notes any information that is available free online.
Select from the following resources:
Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill, and Impairment
Mard, Hitchner, Hyden, Wiley, 3rd edition, 2010
Third edition provides practical guidance on valuing business interests and assets for financial reporting and impairment analysis purposes, with topics covered including fair value measurements and reporting, business combinations, noncontrolling interests, and intangible assets and goodwill. Table of contents, index, and searchable text are available free online.
Fair Value Measurements: Practical Guidance and Implementation
Zyla, Wiley, 2nd edition, 2012
Publication addresses recent developments in fair value financial disclosure, with topics covered including business combinations and impairment testing, valuation approaches and methods, disclosure requirements, and auditing procedures. Detailed table of contents and searchable text are available free online via Amazon.com's "Look Inside" feature
The Professional's Guide to Fair Value: The Future of Financial Reporting
Catty, Wiley, 2012
Guide covers the various aspects of fair value for financial reporting purposes, with topics covered including the income, market, and cost approaches to fair value, sources of value, valuing liabilities, business combinations, purchase price allocation, and goodwill impairment. Detailed table of contents and searchable text can be viewed free online.
Executive's Guide to Fair Value: Profiting from the New Valuation Rules
King, Wiley, 2008
Text focuses on fair value accounting and its application for financial reporting purposes, with topics covered including merger and acquisition transaction accounting, allocation of purchase price in a business combination, testing for impairment, selecting and working with an appraisal specialist, and more.
Fair Value for Financial Reporting: Meeting the New FASB Requirements
King, Wiley, 2006
Topics covered include what is fair value and what is fair value reporting, how appraisers develop fair value, allocation of purchase price under SFAS 141 and 142, valuation of specific tangible and intangible assets, valuation of liabilities and contingent payments, testing for impairment, valuing stock options, and more. Table of contents, index, and searchable text are available free online.
Standards of Value: Theory and Application , 2nd Edition
Fishman, Pratt, Morrison, Wiley, 2013
Publication discusses the interaction between valuation theory and its application and provides guidance on how standards of value are interpreted and applied for estate and gift tax, divorce, financial reporting, and shareholder dissent and oppression purposes. Detailed table of contents can be viewed free online.
Valuation for Impairment Testing
Mercer Capital, 2nd edition, 2010
Valuation guide covers the steps involved in performing a goodwill impairment test, and includes a discussion of the pros and cons of in-house analysis and the expectations of company management, along with offering suggestions to assure a smooth testing process.
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