Valuation for financial reporting: fair value measurements and reporting, intangible assets, goodwill and impairment

Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 and 142, Second Edition educates valuation practitioners,auditors, and their clients on the new purchase accounting rules and practices, including financial statement disclosure. The new purchase accounting rulesprovide guidance and resolve inconsistencies with the recent FASB 141 and 142pronouncements. This new edition shows how to apply fair value measurement principles according to FASB's new standards on Fair Value Measurement and provides a framework for measuring fair value under other pronouncements that require fair value measurements. INDICE: Preface. Acknowledgments. About the Authors. About the Web Site. Chapter 1. Fair Value Measurements and Financial Reporting. Appendix 1.1. References to APB and FASB Pronouncements (FASB SFAS No. 157, Appendix D). Appendix1.2. Pronouncements Excluded From SFAS No. 157. Appendix 1.3. Glossary. Chapter 2. Intangible Assets and Goodwill. Appendix 2.1. Intellectual Property. Appendix 2.2. Significant Changes in SFAS No. 141R. Chapter 3. Case Studies. Chapter 4. Reports and Reporting Standards. Chapter 5. Implementation Aids. Index.

• ISBN: 978-0-471-68041-3
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 240
• Fecha Publicación: 21/05/2008
• Nº Volúmenes: 1
• Idioma: Inglés