Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment

Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 and 142, Second Edition educates valuation practitioners, auditors, and their clients on the new purchase accounting rules and practices, including financial statement disclosure. The new purchase accounting rules provide guidance and resolve inconsistencies with the recent FASB 141 and 142 pronouncements. This new edition shows how to apply fair value measurement principles according to FASB's new standards on Fair Value Measurement and provides a framework for measuring fair value under other pronouncements that require fair value measurements.

Table of Contents:
Preface. Acknowledgments. About the Authors. About the Web Site. Chapter 1. Fair Value Measurements and Financial Reporting. Appendix 1.1. References to APB and FASB Pronouncements (FASB SFAS No. 157, Appendix D). Appendix 1.2. Pronouncements Excluded From SFAS No. 157. Appendix 1.3. Glossary. Chapter 2. Intangible Assets and Goodwill. Appendix 2.1. Intellectual Property. Appendix 2.2. Significant Changes in SFAS No. 141R. Chapter 3. Case Studies. Chapter 4. Reports and Reporting Standards. Chapter 5. Implementation Aids. Index.

About the Author :
Michael J. Mard, CPA/ABV, ASA, served the Valuation Resource Group of the Financial Accounting Standards Board (FASB). Mard has testified in court extensively on intellectual property and intangible asset matters. He is the coauthor of seven books (all published by Wiley) and numerous articles and presentations. James R. Hitchner, CPA/ABV, ASA, is the Editor of Financial Valuation: Applications and Models, Second Edition and coauthor of Financial Valuation Workbook, Second Edition (both published by Wiley). He has written courses, published articles, and has made over seventy conference presentations. Both Mard and Hitchner were ad hoc advisors to the FASB in its deliberations concerning SFAS Nos. 141 and 142. Steven D. Hyden, CPA/ABV, ASA, CM & AA, is coauthor of Financial Valuation: Applications and Models, Second Edition (Wiley). His expertise includes family limited partnerships, mergers and acquisitions, and intangible assets. He is a frequent speaker and instructor.