Zyla Fair Value Measurements

Practical Guidance and Implementation
1. Auflage 2010
ISBN: 978-0-470-58877-2
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 384 Seiten, E-Book

A hands-on volume for financial executives with guidance on thefair value measurement process
In today's dynamic and volatile markets, whether buying orselling, what corporate officers need to know is the worth of anasset today, a task that for many has become complex and at timesconfusing. Fair Value Measurements: Practical Guidance andImplementation demystifies this topic, offering you anuts-and-bolts guide of the most recent developments in preparingfinancial statements using fair value measurements. Thisstraightforward book covers the best practices on measuring fairvalue in a business combination and how to subsequently test thevalue of these assets for impairment.
* Filters complicated insider concepts into easy-to-understandinformation on the valuation specialist's function
* Discusses the many new FASB pronouncements involving fairvalue
* Instantly familiarizes you on the ins and outs of fair valuefinancial disclosure
Well-written, conversational in tone, and filled with valuableinsights, Fair Value Measurements: Practical Guidance andImplementation lifts the veil of confusion from the substantialand growing requirements for fair value disclosures.

Autoren/Hrsg.

Zyla, Mark L.

Inhaltsverzeichnis

Preface.
Acknowledgments.
About the Author.
CHAPTER 1 Fair Value Accounting.
APPENDIX 1A Fair Value Accounting and the CurrentEconomic Crisis.
CHAPTER 2 Fair Value Measurements in BusinessCombinations 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 theFair Value of Intangible Assets.
CHAPTER 8 Measuring the Remaining Useful Life ofIntangible Assets in Financial Reporting.
CHAPTER 9 Fair Value Measurements of Private Equity andOther 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--SFAS141R.
Glossary of International Business ValuationTerms.
Bibliography.
Index.

Über Autor(innen)

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.