Valuation for financial reporting: fair value, business combinations, intangible assets, goodwill and impairment analysis

"Writing a book on financial reporting is a challenge in and of itself, let alone to focus on the shifting sands of valuation in financial reporting. Yet, Mard and company have done it again, and this time, it is even more user-friendly, easy to read, and topical. If you intend to wade into the swift currents of providing valuation services for financial reporting, you must have Valuation for Financial Reporting in your library or on your desk!" —Neil J. Beaton, CPA/ABV, CFA, ASA, National Partner in Charge of Valuation Services, Grant Thornton, LLP INDICE: Preface. Acknowledgments. About the Authors. Chapter 1 Fair Value Measurements and Financial Reporting. Financial Reporting and the Current Environment. Fair Value Measurements. Mark to Market Accounting. Endnotes. Appendix 1.1: Fair Value Flowchart. Chapter 2 Business Combinations. Intangible Assets. Business Combinations. The Acquisition Method. Recognition and Measurement.Goodwill. Recording the Consideration Transferred. Disclosure. Endnotes. Appendix 2.1: Business Combination Flowchart. Appendix 2.2: Business Combination Overview. Appendix 2.3: Intellectual Property. Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination. Consideration and Calculation of the Total of Intangible Assets and Goodwill. Identifying Intangible Assets. Remaining Useful Life Analysis. Business Enterprise Analysis. Discounted Cash Flow Method. Discount Rate. Valuation of TANGIBLE Assets. Marketable Securities. Accounts Receivable. Inventory. Prepaid Expenses. Land and Building. Machinery and Equipment. Organization Cost and Existing Goodwill. Summary of Values. Valuation of Intangible Assets. Rates of Return. Acquired Software. Amortization Benefit. Assembled Workforce. Trade Name. Noncompete Agreement. Technology (Existing and In-process) and Customer Base. Valuation of Goodwill. Weighted Average Return on Assets. Disclosure. Endnotes. Chapter 4 Noncontrolling Interests and Impairment. Noncontrolling Interests. Impairment. Endnotes. Chapter 5 Case Study 2: Impairment Analysis. Valuation of Tangible Assets. Valuation of Intangible Assets. Conclusion. Endnotes. Chapter 6 Implementation and Reference Aids. Business Valuation Reporting Standards. Reference Aids. Implementation Aids. Endnotes. Index.

• ISBN: 978-0-470-53489-2
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 304
• Fecha Publicación: 01/12/2010
• Nº Volúmenes: 1
• Idioma: Inglés