Valuation For Financial Reporting
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Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: John Wiley & Sons
Release Date : 2007-10-19
Valuation For Financial Reporting written by Michael J. Mard and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-10-19 with Business & Economics categories.
Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: John Wiley & Sons
Release Date : 2002-11-08
Valuation For Financial Reporting written by Michael J. Mard and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-11-08 with Business & Economics categories.
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations and (SFAS) No. 142 Goodwill and Other Intangible Assets. The new rules are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating back to the time the FASB began considering the issue, Valuation for Financial Reporting is the first to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. 141 and an impairment study under SFAS No. 142. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. * Teaches the CPA and client how to apply the new SFAS 142 rules that pertain to all companies that recognize and measure intangible assets and goodwill which may now be impaired * Presents detailed case studies and examples on how to apply and implement SFAS 141 and SFAS 142 * Provides a "How To" on the identification and measurement of intangible assets. * Includes a checklist for controlling the gathering of data necessary for the analyses and another checklist guiding the work program for methodologies * Offers guidance and examples for financial reporting purposes.
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: John Wiley & Sons
Release Date : 2010-11-23
Valuation For Financial Reporting written by Michael J. Mard and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-11-23 with Business & Economics categories.
Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances Specific guidance for determining fair value in a business combination Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.
Valuation For Financial Reporting
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Author : Mark Edwards
language : en
Publisher: Wiley
Release Date : 2025-12-23
Valuation For Financial Reporting written by Mark Edwards and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-12-23 with Business & Economics categories.
Practical guidance toward FASB ASC compliance, with expert interpretation and helpful tools Valuation for Financial Reporting provides clear guidance toward transactions and fair value, in full alignment with the latest Financial Accounting Standards Board Accounting Standards Codification. Written by recognized valuation authorities, this useful guide provides preparers, auditors, and investors with detailed coverage of the latest accounting requirements, complete with interpretations and application advice. This updated fourth edition includes new information on fair value elements for early stage entities and financial instruments, and the companion website provides worksheets, flowcharts, checklists, and valuation models that help ease implementation. Readers will find complete information, clear explanation, and easy navigation, making this book suitable for both quick reference and deep study. Valuation practitioners need to understand and interpret accounting requirements on valuation for financial reporting for business combinations, early stage entities, and financial instruments, and apply these requirements according to specific facts and circumstances. Valuation for Financial Reporting presents complete guidance toward FASB ASC application, with clear interpretations and expert insight. Review different methodologies for identifying and valuing intangible assets Examine the valuation aspects of new financial reporting requirements Learn which requirements apply to specific situations Find direct interpretations of FASB ASC, including 805, 820, 825, and 350 FASB standards are always evolving, and practitioners must stay up to date. Clear explanations and logical organization make this guide a convenient desk reference, and the tools provided help streamline the often complex valuation process. When used alongside the robust companion website, Valuation for Financial Reporting is a one-stop resource for compliance with the latest valuation standards.
Company Valuation Under Ifrs 2e
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Author : Nick Antill
language : en
Publisher: Harriman House Limited
Release Date : 2008
Company Valuation Under Ifrs 2e written by Nick Antill and has been published by Harriman House Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
International Financial Reporting Standards (IFRS) are now mandatory in many parts of the world, including Europe, Australia and China. In addition, many countries are in the process of IFRS adoption. Lastly, foreign registrants in US companies no longer have to undertake a costly US-IFRS reconciliation. Therefore, it is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book then addresses the implications for analysis and valuation of key aspects of IFRS including: - Pensions - Stock options - Derivatives - Provisions - Leases The text also sets out which countries use GAAP, as well as the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance and real estate companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition using real companies.
Business Analysis And Valuation Using Financial Statements
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Author : Krishna G. Palepu
language : en
Publisher: Cengage AU
Release Date : 2020-09-24
Business Analysis And Valuation Using Financial Statements written by Krishna G. Palepu and has been published by Cengage AU this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-24 with Business & Economics categories.
The only local text in the market, Business Analysis and Valuation provides a framework for understanding and using financial statements for business students and practitioners. Developed specifically for students undertaking accounting valuation subjects, the text is unique in its approach which introduces and develops a framework for business analysis and valuation using financial statement data, then shows how to apply this framework to a variety of decision contexts. All chapters of this edition have been updated to include the latest regulations, practices and examples from both the financial markets and research. Industry insights from practitioners and other experts have been added to each chapter, giving students a practical, real-life understanding of how the content they are learning translates to the workplace. With an increased number of real-business Asia-Pacific case studies exploring various issues, including a running chapter example, and references to recent research in this field, the text offers local context and a practical and in-depth approach.
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher:
Release Date : 2007
Valuation For Financial Reporting written by Michael J. Mard and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
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.
Advanced Issues In Property Valuation
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Author : Hans Lind
language : en
Publisher: John Wiley & Sons
Release Date : 2021-05-11
Advanced Issues In Property Valuation written by Hans Lind and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-11 with Business & Economics categories.
Discover an insightful new text covering advanced problems in real property valuation In Advanced Issues in Property Valuation, real estate valuation experts and authors Hans Lind and Bo Nordlund provide a deep understanding of the concepts, theories, methods and controversies in property valuation. The book introduces readers to controversies and discussions in real estate valuation, including the relevance of market value for valuation for lending purposes, how uncertainty in property valuations should be interpreted, and the relationship between market value and fair value in financial reporting. Readers will also benefit from the inclusion of: A thorough introduction to the concepts, theories, methods and problems in real estate property valuation An exploration of the relevance of market value for valuation for lending purposes A practical discussion of how uncertainty in property valuations should be interpreted A concise treatment of the relationship between market value and fair value in financial reporting An examination of how concerns about sustainability and other structural changes can affect property valuation Perfect for graduate level students in courses involving valuation or real estate, Advanced Issues in Property Valuation is also an excellent resource for real estate practitioners who wish to update and deepen their knowledge about property valuation.
The Professional S Guide To Fair Value
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Author : James P. Catty
language : en
Publisher: John Wiley & Sons
Release Date : 2012-02-01
The Professional S Guide To Fair Value written by James P. Catty and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-01 with Business & Economics categories.
An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a converged set of global accounting standards, demand for products in this category is growing spectacularly. The elements and basics of fair value are covered, including risk, dealing with the SEC, and details on legal responsibility. In addition, sample financial statements are included, along with tables, recommended applicable techniques, and management checklists for those who are responsible for preparing and approving of financial statements. Written by the Chairman and co-CEO of the International Association of Consultants, Valuators and Analysts (IACVA) Includes sample financial statements of both U.S. and foreign companies Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—The Professional's Guide to Fair Value is a reliable reference on the ins and outs of fair value financial disclosure.
Standards Of Value
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Author : Jay E. Fishman
language : en
Publisher: Wiley
Release Date : 2007-02-09
Standards Of Value written by Jay E. Fishman and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02-09 with Business & Economics categories.
A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions.