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Financial Reporting Valuation
Financial Reporting Valuation is a guide to publications which focus on valuation of business
interests and assets for financial reporting purposes.
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Each resource listed below includes the source or publisher, a description of the resource and its
primary features, and any information that is accessible free online.
For more information on books and publications which focus on business appraisal and related topics,
see Business Valuation Books and Publications.
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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.
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.
Valuation
for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment
Mard, Hitchner, Hyden, Wiley, 2007
Provides guidance for fair value measurement, financial reporting, and impairment testing for goodwill
and other intangible assets pursuant to Statements of Financial Accounting Standards (SFAS) 141, 142,
144, and 157. Table of contents, index, and searchable text available free online.
Fair Value
for Financial Reporting
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 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 available free online.
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