Financial Reporting Valuation
The following guide provides information on books and publications which focus on business valuation for financial reporting purposes. Each entry listed below includes the name of the source or publisher, a brief description of the resource's features, and notes any information that is available free online.
Select from the following resources:
Valuation for Financial Reporting: Fair Value, Business Combinations,
Intangible Assets, Goodwill and Impairment Analysis
Mard, Hitchner, Hyden, Wiley, 3rd edition, 2010
Third edition of this publication provides practical guidance on valuing business interests and assets for financial reporting and impairment analysis purposes, with topics covered in the text including fair value measurements and reporting, fair value in business combinations, noncontrolling interests and impairment, and valuation of tangible assets and intangible assets for impairment analysis purposes.
Fair Value Measurements: Practical Guidance and Implementation
Zyla, Wiley, 2nd edition, 2012
Publication provides guidance on measuring fair value in a business combination and subsequently testing the value of these assets for impairment, with topics covered in individual chapters including fair value standards and concepts, business combinations, goodwill impairment analysis, valuation approaches and methods, valuing contingent consideration, and auditing fair value measurements.
The Professional's Guide to Fair Value: The Future of Financial Reporting
Catty, Wiley, 2012
Comprehensive guide addresses various aspects of fair value for financial reporting purposes, with topics covered in this guide including fair value concepts and framework, using the income, market, and cost approaches in measuring fair value, valuing liabilities transferred and contingent liabilities, business combinations, allocation of purchase price, impairment analysis, and auditing fair values.
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 in the guide including merger and acquisition transaction accounting, allocation of purchase price in a business combination, fair value of property, plant, and equipment under Sarbanes-Oxley, valuation of liabilities, testing for impairment, and selecting and working with an appraisal specialist.
Fair Value for Financial Reporting: Meeting the New FASB Requirements
King, Wiley, 2006
Topics covered in this guide include what is fair value and what is fair value reporting, how appraisers develop fair value, allocation of purchase price in business combinations, determining the fair value of specific types of tangible and intangible assets, valuing liabilities and contingent consideration, testing goodwill for impairment, valuing stock options, auditing valuation reports, and selecting an appraiser.
Standards of Value: Theory and Application, 2nd Edition
Fishman, Pratt, Morrison, Wiley, 2013
Chapter 6 of this edition addresses fair value in financial reporting, with topics covered in this chapter including application of the fair value standard to business combinations and asset impairment tests, interpretation of fair value for financial reporting purposes compared to other standards of value (e.g., fair market value, investment value, and fair value in dissenting shareholder cases), and audit issues.
Valuation for Impairment Testing
Mercer Capital, 2nd edition, 2010
Valuation guide covers the steps involved in performing a goodwill impairment analysis, discussing the pros and cons of performing a goodwill impairment test in-house, the expectations of company management, and the various steps involved in completing a valuation analysis, and offering some suggestions and recommendations on how to ensure a smooth asset impairment testing process.
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