This book presents 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.1 42 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; and includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program.Über den Autor:
Michael J. Mard, CPA/ABV, ASA, served the Valuation Resource Group of the Financial Accounting Standards Board (FASB). Mard has testified in court extensively on intellectual property and intangible asset matters. He is the coauthor of seven books (all published by Wiley) and numerous articles and presentations. James R. Hitchner, CPA/ABV, ASA, is the Editor of Financial Valuation: Applications and Models, Second Edition and coauthor of Financial Valuation Workbook, Second Edition (both published by Wiley). He has written courses, published articles, and has made over seventy conference presentations. Both Mard and Hitchner were ad hoc advisors to the FASB in its deliberations concerning SFAS Nos. 141 and 142. Steven D. Hyden, CPA/ABV, ASA, CM & AA, is coauthor of Financial Valuation: Applications and Models, Second Edition (Wiley). His expertise includes family limited partnerships, mergers and acquisitions, and intangible assets. He is a frequent speaker and instructor.
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