Valuation For Financial Reporting, Third Edition + Website: Fair Value, Business Combinations, Intangible Assets, Goodwill And Impairment Analysis 9780470534892 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

Praise for Valuation for Financial Reporting, Third Edition

"Writing a book on financial reporting is a challenge in and of

itself, let alone to focus on the shifting sands of valuation in

financial reporting. Yet, Mard and company have done it again, and

this time, it is even more user-friendly, easy to read, and

topical. If you intend to wade into the swift currents of providing

valuation services for financial reporting, you must have Valuation

for Financial Reporting in your library or on your desk!" —Neil J.

Beaton, CPA/ABV, CFA, ASA, National Partner in Charge of Valuation

Services, Grant Thornton, LLP

"I really like the flowcharts. The authors take the complex

world of fair value measurement for business combinations and

convert it to easily understandable and usable flowcharts,

worksheets, and checklists." —Gordon Goodman, Trading Control

Officer, Occidental Petroleum, and member of the FASB Valuation

Resource Group

"The comments on efficient markets and faithful representation

in the first chapter were very (very) helpful and well written.

Masterful! Great book and I look forward to adding it to the

library!" —Robin E. Taylor, CPA/ABV, CFE, CVA, CBA, Dixon Hughes

PLLC, and Chairman, AICPA Business Valuation Committee

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 and

Other Intangible Assets in a Business Combination.

Consideration and Calculation of the Total of Intangible Assets

and 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.

MICHAEL J. MARD, CPA/ABV, ASA, is author or coauthor of seven

books, including Financial Valuation Workbook, Second Edition and

Driving Your Company's Value, both published by Wiley, as well as

books on SFASs 141, 142, and 157. He is President of The Financial

Valuation Group of Florida, Inc., and has testified in court

approximately 100 times.

JAMES R. HITCHNER, CPA/ABV, ASA, is author of Financial

Valuation, Second Edition and coauthor of Financial Valuation

Workbook, Second Edition, published by Wiley. He is Editor in Chief

of 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 Operating

Officer of The Financial Valuation Group of Florida, Inc., and has

developed analyses that have been reviewed and accepted by the

Securities and Exchange Commission, major accounting firms, the

IRS, and the courts.

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书籍介绍

Praise for Valuation for Financial Reporting, Third Edition "Writing a book on financial reporting is a challenge in and of itself, let alone to focus on the shifting sands of valuation in financial reporting. Yet, Mard and company have done it again, and this time, it is even more user-friendly, easy to read, and topical. If you intend to wade into the swift currents of providing valuation services for financial reporting, you must have Valuation for Financial Reporting in your library or on your desk!" —Neil J. Beaton, CPA/ABV, CFA, ASA, National Partner in Charge of Valuation Services, Grant Thornton, LLP "I really like the flowcharts. The authors take the complex world of fair value measurement for business combinations and convert it to easily understandable and usable flowcharts, worksheets, and checklists." —Gordon Goodman, Trading Control Officer, Occidental Petroleum, and member of the FASB Valuation Resource Group "The comments on efficient markets and faithful representation in the first chapter were very (very) helpful and well written. Masterful! Great book and I look forward to adding it to the library!" —Robin E. Taylor, CPA/ABV, CFE, CVA, CBA, Dixon Hughes PLLC, and Chairman, AICPA Business Valuation Committee