Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 & 142
| Author | : | |
| Rating | : | 4.41 (884 Votes) |
| Asin | : | 0471237531 |
| Format Type | : | paperback |
| Number of Pages | : | 160 Pages |
| Publish Date | : | 2016-06-16 |
| Language | : | English |
DESCRIPTION:
A must read on SFAS 141 and 142 tara naughton If you need to comply with SFAS 141 and 142, you will want to read this book. The authors understand these standards inside and out. The book's coverage is practical, thorough and written in easy to understand language (which is important because the changes outlined in SFAS 141 and 142 are far reaching and complex.) The best part of this book is tha. Great coverage of new SFAS 141 and 142 A Customer This is timely and excellent coverage of SFAS 141 and 142. The authors' explanation are clear and complete. I would recommend this book to everyone involved in valuation.
This book: * Shows the CPA and client how to apply the new SFAS 141 rules that pertain to all companies involved in an acquisition (buyer or seller) by analyzing and valuing the tangible and intangible assets acquired. 142. 141, Business Combinations and (SFAS) No. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification and measurement of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. Valuation for Financial Reporting will help lift the veil of mystery surrounding these two important pronouncements and provide a practical guide for their implementation. Valuation for Financial Reporting will bring clarity to CFOs, auditors, valuation professionals, and CPAs by explaining the valuation aspects of the new financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. While numerous articles and commentaries on the subject have appeared dating
MARD and HITCHNER were ad hoc advisors to the Financial Accounting Standards Board in its deliberations concerning SFAS Nos. MARD, CPA/ABV, ASA, and STEVEN D. All of the authors are FCG-recognized specialists in valuation issues related to financial reporting of intangible assets and goodwill impairment. JAMES R. MICHAEL J. ZYLA, CPA/ABV, CFA, ASA, are with Phillips Hitchner in Atlanta, Georgia. 141 and 142. HYDEN, CPA, ASA, are with The Financial Valuation Group in Tampa, Florida. HITCH
141 and 142 * Emphasizes the importance of fair value work papers as part of the audit file While numerous articles and commentaries on the subject have appeared since the FASB initially began considering the issues, Valuation for Financial Reporting is the first publication to provide "real world" examples of the valuation techniques and methodologies required to perform a purchase price allocation under SFAS No. This must-have guide also: * Distinguishes fair value from fair market value * Includes examples of disclosure in audited financial statements * Discusses best practices for the valuation of in-process research and development * Includes detailed examples of valuations performed under SFAS Nos. 141 and an impairment study under SFAS No. The rules are sweeping and complex. . Written by four business valuation experts, two of whom advised the FASB on developing the new regulations, this book provides financial executives, CPAs, and valuation practitione