Valuation For Financial Reporting, Third Edition + Website: Fair Value, Business Combinations, Intangible Assets, Goodwill And Impairment Analysis 9780470534892

作者: Steven D. Hyden 编 , Michael J. Mard , James R. Hitchner

出版社: Wiley

出版时间: 2010-11

版次: 1

ISBN: 9780470534892

定价: 950.00

装帧: 精装

开本: 16开

纸张: 胶版纸

页数: 280页

分类: 外文古旧书>英文书>经济

Praise for Valuation for Financial Reporting, Third Edition
  "Writing a book on financial reporting is a challenge in and ofitself, let alone to focus on the shifting sands of valuation infinancial reporting. Yet, Mard and company have done it again, andthis time, it is even more user-friendly, easy to read, andtopical. If you intend to wade into the swift currents of providingvaluation services for financial reporting, you must have Valuationfor Financial Reporting in your library or on your desk!" —Neil J.Beaton, CPA/ABV, CFA, ASA, National Partner in Charge of ValuationServices, Grant Thornton, LLP
  "I really like the flowcharts. The authors take the complexworld of fair value measurement for business combinations andconvert it to easily understandable and usable flowcharts,worksheets, and checklists." —Gordon Goodman, Trading ControlOfficer, Occidental Petroleum, and member of the FASB ValuationResource Group
  "The comments on efficient markets and faithful representationin the first chapter were very (very) helpful and well written.Masterful! Great book and I look forward to adding it to thelibrary!" —Robin E. Taylor, CPA/ABV, CFE, CVA, CBA, Dixon HughesPLLC, and Chairman, AICPA Business Valuation Committee MICHAEL J. MARD, CPA/ABV, ASA, is author or coauthor of sevenbooks, including Financial Valuation Workbook, Second Edition andDriving Your Company's Value, both published by Wiley, as well asbooks on SFASs 141, 142, and 157. He is President of The FinancialValuation Group of Florida, Inc., and has testified in courtapproximately 100 times.

JAMES R. HITCHNER, CPA/ABV, ASA, is author of FinancialValuation, Second Edition and coauthor of Financial ValuationWorkbook, Second Edition, published by Wiley. He is Editor in Chiefof Financial Valuation and Litigation Expert journal.

STEVEN D. HYDEN, CPA/ABV, ASA, is the coauthor of four books,including books on SFASs 141, 142, and 157.?He is Chief OperatingOfficer of The Financial Valuation Group of Florida, Inc., and hasdeveloped analyses that have been reviewed and accepted by theSecurities and Exchange Commission, major accounting firms, theIRS, and the courts. Preface.

Acknowledgments.

About the Authors.

About the Website.

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 andOther Intangible Assets in a Business Combination.

Consideration and Calculation of the Total of Intangible Assetsand 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.
内容简介:
Praise for Valuation for Financial Reporting, Third Edition
  "Writing a book on financial reporting is a challenge in and ofitself, let alone to focus on the shifting sands of valuation infinancial reporting. Yet, Mard and company have done it again, andthis time, it is even more user-friendly, easy to read, andtopical. If you intend to wade into the swift currents of providingvaluation services for financial reporting, you must have Valuationfor Financial Reporting in your library or on your desk!" —Neil J.Beaton, CPA/ABV, CFA, ASA, National Partner in Charge of ValuationServices, Grant Thornton, LLP
  "I really like the flowcharts. The authors take the complexworld of fair value measurement for business combinations andconvert it to easily understandable and usable flowcharts,worksheets, and checklists." —Gordon Goodman, Trading ControlOfficer, Occidental Petroleum, and member of the FASB ValuationResource Group
  "The comments on efficient markets and faithful representationin the first chapter were very (very) helpful and well written.Masterful! Great book and I look forward to adding it to thelibrary!" —Robin E. Taylor, CPA/ABV, CFE, CVA, CBA, Dixon HughesPLLC, and Chairman, AICPA Business Valuation Committee
作者简介:
MICHAEL J. MARD, CPA/ABV, ASA, is author or coauthor of sevenbooks, including Financial Valuation Workbook, Second Edition andDriving Your Company's Value, both published by Wiley, as well asbooks on SFASs 141, 142, and 157. He is President of The FinancialValuation Group of Florida, Inc., and has testified in courtapproximately 100 times.

JAMES R. HITCHNER, CPA/ABV, ASA, is author of FinancialValuation, Second Edition and coauthor of Financial ValuationWorkbook, Second Edition, published by Wiley. He is Editor in Chiefof Financial Valuation and Litigation Expert journal.

STEVEN D. HYDEN, CPA/ABV, ASA, is the coauthor of four books,including books on SFASs 141, 142, and 157.?He is Chief OperatingOfficer of The Financial Valuation Group of Florida, Inc., and hasdeveloped analyses that have been reviewed and accepted by theSecurities and Exchange Commission, major accounting firms, theIRS, and the courts.
目录:
Preface.

Acknowledgments.

About the Authors.

About the Website.

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 andOther Intangible Assets in a Business Combination.

Consideration and Calculation of the Total of Intangible Assetsand 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.