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Financial Reporting Valuation
Financial Reporting Valuation is a resource 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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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.
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.
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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