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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

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财务报告中的估值:无形资产、商誉及减值的公允价值计量与报告