Valuation for Financial Reporting (ePub)

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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