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, 2009
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. Searchable content preview is accessible free online.
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
Fishman, Pratt, Morrison, Wiley, 2006
Publication 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. Table of
contents, index, and searchable text are available free online.
Valuation for Impairment Testing
Crow, Harms, Lynch, Parris, Rajbhandary, Mercer Capital, 2nd edition, 2010
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. Detailed table of contents can be viewed free online.
|
