{"product_id":"valuation-for-financial-reporting-isbn-9780470534892","title":"Valuation for Financial Reporting","description":"\u003cp\u003eNow in a third edition, \u003ci\u003eValuation for Financial Reporting\u003c\/i\u003e provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, \u003ci\u003eBusiness Combinations;\u003c\/i\u003e SFAS 160, \u003ci\u003eNoncontrolling Interests in Consolidated Financial Statements;\u003c\/i\u003e and SFAS 157, \u003ci\u003eFair Value Measurements\u003c\/i\u003e. 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. \u003c\/p\u003e \u003cp\u003eWritten by leading experts in the valuation field, the \u003ci\u003eThird Edition\u003c\/i\u003e features:  \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eInvaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet\u003c\/li\u003e  \u003cli\u003eDiscussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations\u003c\/li\u003e   \u003cli\u003eInterpretations of the accounting requirements with application of the requirements to specific facts and circumstances\u003c\/li\u003e  \u003cli\u003eSpecific guidance for determining fair value in a business combination\u003c\/li\u003e  \u003cli\u003eGuidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eNow featuring an accompanying Website, \u003ci\u003eValuation for Financial Reporting, Third Edition\u003c\/i\u003e 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. \u003c\/p\u003e\u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xi\u003c\/p\u003e \u003cp\u003eAbout the Authors xiii\u003c\/p\u003e \u003cp\u003eAbout the Website xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 \u003c\/b\u003e\u003cb\u003eFair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFair Value Measurements 6\u003c\/p\u003e \u003cp\u003eMark-to-Market Accounting 18\u003c\/p\u003e \u003cp\u003eNotes 20\u003c\/p\u003e \u003cp\u003eAppendix 1.1: Fair Value Flowchart 22\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 \u003c\/b\u003e\u003cb\u003eBusiness Combinations 29\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntangible Assets 29\u003c\/p\u003e \u003cp\u003eBusiness Combinations 35\u003c\/p\u003e \u003cp\u003eThe Acquisition Method 36\u003c\/p\u003e \u003cp\u003eRecognition and Measurement 41\u003c\/p\u003e \u003cp\u003eGoodwill 53\u003c\/p\u003e \u003cp\u003eRecording the Consideration Transferred 55\u003c\/p\u003e \u003cp\u003eDisclosure 56\u003c\/p\u003e \u003cp\u003eNotes 57\u003c\/p\u003e \u003cp\u003eAppendix 2.1: Business Combination Flowchart 60\u003c\/p\u003e \u003cp\u003eAppendix 2.2: Business Combination Overview 65\u003c\/p\u003e \u003cp\u003eAppendix 2.3: Intellectual Property 66\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 \u003c\/b\u003e\u003cb\u003eCase Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConsideration and Calculation of the Total of Intangible Assets and Goodwill 72\u003c\/p\u003e \u003cp\u003eBusiness Enterprise Analysis 81\u003c\/p\u003e \u003cp\u003eValuation of Tangible Assets 88\u003c\/p\u003e \u003cp\u003eValuation of Intangible Assets 91\u003c\/p\u003e \u003cp\u003eValuation of Goodwill 122\u003c\/p\u003e \u003cp\u003eWeighted Average Return on Assets 123\u003c\/p\u003e \u003cp\u003eDisclosure 124\u003c\/p\u003e \u003cp\u003eNotes 128\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 \u003c\/b\u003e\u003cb\u003eNoncontrolling Interests and Impairment 131\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNoncontrolling Interests 131\u003c\/p\u003e \u003cp\u003eImpairment 135\u003c\/p\u003e \u003cp\u003eNotes 141\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 \u003c\/b\u003e\u003cb\u003eCase Study 2: Impairment Analysis 143\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eValuation of Tangible Assets 155\u003c\/p\u003e \u003cp\u003eValuation of Intangible Assets 158\u003c\/p\u003e \u003cp\u003eConclusion 185\u003c\/p\u003e \u003cp\u003eNotes 185\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 \u003c\/b\u003e\u003cb\u003eImplementation and Reference Aids 187\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBusiness Valuation Reporting Standards 187\u003c\/p\u003e \u003cp\u003eReference Aids 197\u003c\/p\u003e \u003cp\u003eImplementation Aids 235\u003c\/p\u003e \u003cp\u003eNotes 267\u003c\/p\u003e \u003cp\u003eIndex 269\u003c\/p\u003e \u003cp\u003e\u003cb\u003eMICHAEL J. MARD, CPA\/ABV, ASA,\u003c\/b\u003e is author or coauthor of seven books, including \u003ci\u003eFinancial Valuation Workbook, Second Edition and Driving Your Company’s Value\u003c\/i\u003e, 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. \u003c\/p\u003e \u003cp\u003e\u003cb\u003e JAMES R. HITCHNER, CPA\/ABV, ASA,\u003c\/b\u003e is author of \u003ci\u003eFinancial Valuation, Second Edition\u003c\/i\u003e and \u003ci\u003ecoauthor of Financial Valuation Workbook, Second Edition\u003c\/i\u003e, published by Wiley. He is Editor in Chief of \u003ci\u003eFinancial Valuation and Litigation Expert\u003c\/i\u003e journal.  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eSTEVEN D. HYDEN, CPA\/ABV, ASA,\u003c\/b\u003e 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.   \u003c\/p\u003e\u003cp\u003eNow in a third edition, \u003ci\u003eValuation for Financial Reporting\u003c\/i\u003e provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, \u003ci\u003eBusiness Combinations;\u003c\/i\u003e SFAS 160, \u003ci\u003eNoncontrolling Interests in Consolidated Financial Statements;\u003c\/i\u003e and SFAS 157, \u003ci\u003eFair Value Measurements\u003c\/i\u003e. 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. \u003c\/p\u003e \u003cp\u003eWritten by leading experts in the valuation field, the \u003ci\u003eThird Edition\u003c\/i\u003e features:  \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eInvaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet\u003c\/li\u003e  \u003cli\u003eDiscussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations\u003c\/li\u003e   \u003cli\u003eInterpretations of the accounting requirements with application of the requirements to specific facts and circumstances\u003c\/li\u003e  \u003cli\u003eSpecific guidance for determining fair value in a business combination\u003c\/li\u003e  \u003cli\u003eGuidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eNow featuring an accompanying Website, \u003ci\u003eValuation for Financial Reporting, Third Edition\u003c\/i\u003e 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.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990443933925,"sku":"NP9780470534892","price":135.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470534892.jpg?v=1761787852","url":"https:\/\/k12savings.com\/products\/valuation-for-financial-reporting-isbn-9780470534892","provider":"K12savings","version":"1.0","type":"link"}