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| 內容簡介： |
Praise for Valuation for Financial Reporting, Third Edition
"Writing a book on financial reporting is a challenge in and of
itself, let alone to focus on the shifting sands of valuation in
financial reporting. Yet, Mard and company have done it again, and
this time, it is even more user-friendly, easy to read, and
topical. If you intend to wade into the swift currents of providing
valuation services for financial reporting, you must have Valuation
for Financial Reporting in your library or on your desk!" —Neil J.
Beaton, CPAABV, CFA, ASA, National Partner in Charge of Valuation
Services, Grant Thornton, LLP
"I really like the flowcharts. The authors take the complex
world of fair value measurement for business combinations and
convert it to easily understandable and usable flowcharts,
worksheets, and checklists." —Gordon Goodman, Trading Control
Officer, Occidental Petroleum, and member of the FASB Valuation
Resource Group
"The comments on efficient markets and faithful representation
in the first chapter were very very helpful and well written.
Masterful! Great book and I look forward to adding it to the
library!" —Robin E. Taylor, CPAABV, CFE, CVA, CBA, Dixon Hughes
PLLC, and Chairman, AICPA Business Valuation Committee
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| 關於作者： |
MICHAEL J. MARD, CPAABV, 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, CPAABV, 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, CPAABV, 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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| 目錄：
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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.
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