Fair Value Measurements (eBook)

Practical Guidance and Implementation

Mark L. Zyla (Autor)

eBook Download: EPUB | PDF

2009 | 1. Auflage
384 Seiten
John Wiley & Sons (Verlag)
978-0-470-58875-8 (ISBN)

Infos

A hands-on volume for financial executives with guidance on the
fair value measurement process

In today's dynamic and volatile markets, whether buying or
selling, what corporate officers need to know is the worth of an
asset today, a task that for many has become complex and at times
confusing. Fair Value Measurements: Practical Guidance and
Implementation demystifies this topic, offering you a
nuts-and-bolts guide of the most recent developments in preparing
financial statements using fair value measurements. This
straightforward book covers the best practices on measuring fair
value in a business combination and how to subsequently test the
value of these assets for impairment.

* Filters complicated insider concepts into easy-to-understand
information on the valuation specialist's function

* Discusses the many new FASB pronouncements involving fair
value

* Instantly familiarizes you on the ins and outs of fair value
financial disclosure

Well-written, conversational in tone, and filled with valuable
insights, Fair Value Measurements: Practical Guidance and
Implementation lifts the veil of confusion from the substantial
and growing requirements for fair value disclosures.

Autor

Mark L. Zyla, CPA/ABV, CFA, ASA, is currently Managing Director of Acuitas, Inc., an Atlanta, Georgia-based valuation and litigation consultancy firm, providing valuation consulting for various types of 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. Mark frequently writes and speaks on the issue of fair value in financial reporting. He is coauthor of the AICPA courses "Fair Value Accounting: A Critical New Skill for All CPAs" and "Valuing Goodwill and Other Intangible Assets." He is a coauthor of the International Glossary of Business Valuation Terms, which has been adopted by major valuation organizations. He is a member of the AICPA's Fair Value Resource Panel and is a current member of the AICPA's Impairment Issues Task Force. Mark was also the chairman of the AICPA's first conference on fair value measurements. He was also the vice chairman of the Appraisal Foundation's first Best Practices for Valuation in Financial Reporting Intangible Asset Working Group. He has been on the faculty of the National Judicial College, teaching business valuation to judges. Mark lives in Atlanta, Georgia, with his wife, Jo Ann, and his son, Jack.

Inhalt

Preface.

Acknowledgments.

About the Author.

CHAPTER 1 Fair Value Accounting.

APPENDIX 1A Fair Value Accounting and the Current
Economic Crisis.

CHAPTER 2 Fair Value Measurements in Business
Combinations and Subsequent Testing for Impairment.

CHAPTER 3 The Nature of Intangible Assets.

CHAPTER 4 The Cost Approach.

CHAPTER 5 The Market Approach.

CHAPTER 6 The Income Approach.

CHAPTER 7 Advanced Valuation Methods for Measuring the
Fair Value of Intangible Assets.

CHAPTER 8 Measuring the Remaining Useful Life of
Intangible Assets in Financial Reporting.

CHAPTER 9 Fair Value Measurements of Private Equity and
Other Alternative Investments.

CHAPTER 10 Fair Value Measurements under IFRSs.

CHAPTER 11 Disclosures in Fair Value Measurements.

CHAPTER 12 Auditing Fair Value Measurements.

CHAPTER 13 Fair Value Measurement Case Study.

APPENDIX 13A Suggested Case Study Solutions.

Information Request--SFAS 142.

Information Request for Business Combinations--SFAS
141R.

Glossary of International Business Valuation
Terms.

Bibliography.

Index.

Rezensionen

"...provides a hands-on guide for those involved in the fair value
measurement process, whether it be financial executives preparing
financial statements, valuation specialists assisting in the
measurement, or management's outside auditors. The book provides
the proper guidance which will alleviate much of the uncertainty in
measuring fair value. It is a must for your library!" (AICPA ABV
e-Alert, March/April 2010)

"Financial planner Mark Zyla penned this guidebook for financial
executives needing to understand the fair value accounting rules
that corporations must follow. It is filled with best practices and
explanations of Financial Accounting Standards Board pronouncements
involving fair value so any executive can understand what fair
value really means." (The Alcalde, May/June 2010)

Produkt-Details

• Erscheint lt. Verlag: 13.1.2010
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • Bewertung • Rechnungswesen • Valuation
• ISBN-10: 0-470-58875-6 / 0470588756
• ISBN-13: 978-0-470-58875-8 / 9780470588758