Fair Value Measurement: Practical Guidance and Implementation (Wiley Corporate F&A) - Hardcover

Über die Autorin bzw. den Autor

MARK L. ZYLA, CPA/ABV, CFA, ASA, is a leader in the area of fair value measurement. He is Managing Director of Acuitas, Inc., an Atlanta, Georgia based valuation and litigation consultancy firm, providing valuation consulting for various entities for the purposes of mergers and acquisitions, financial reporting, tax planning, corporate recapitalizations, as well as valuing various types of intellectual property and other intangible assets. He has served as Chairman of the AICPA's Fair Value Measurement Conference and serves on the AICPA's Impairment Issues Task Force. He is also the author of the AICPA courses "Fair Value Accounting: A Critical New Skill for CPAs" and "Valuing Goodwill and Other Intangible Assets." He was vice chairman of the Appraisal Foundation's first Best Practices in Valuation for Financial Reporting Working Group. He serves on the faculty of the National Judicial College. Mark lives in Atlanta with his wife, JoAnn, and son, Jack.

Aus dem Klappentext

In recent years, there has been an increasing trend toward the use of fair value accounting in financial reporting with several factors influencing this trend, including the growing economic importance of intellectual property, globalization, and investors' desires for more relevant and transparent financial statements. Be prepared with the definitive insights found in Fair Value Measurement: Practical Guidance and Implementation.

Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. This straightforward book offers foundational guidance for corporate management, valuation specialists, and auditors to understand the most recent developments in preparing financial statements using fair value measurement.

This new edition offers current case studies that familiarize readers with the ins and outs of fair value financial disclosure, filtering complicated concepts into easy-to-understand information. Here, author and valuation expert Mark Zyla offers a solid overview of:

• The history and evolution of fair value accounting
• Fair value measurement standards and concepts
• The nature of goodwill and intangible assets
• Impairment
• The cost approach, market approach, and income approach
• Advanced valuation methods for measuring the fair value of intangible assets
• Measuring the remaining useful life of intangible assets in financial reporting
• Fair value measurement for alternative investments
• Contingent consideration
• Auditing fair value measurement

Practical and comprehensive, Fair Value Measurement, Second Edition answers your fair value questions regarding the measurement process itself, the many new FASB pronouncements involving fair value, and the accounting and auditing requirements for fair value reporting.