Short description Fair Value Measurements: Practical Guidance and Implementation covers not only what the FASB means regarding the implementation of SFAS 157, but the latest as to the best practices in measuring fair value in financial reporting. The book includes detailed examples of the best practices of how to measure the fair value of certain assets and liabilities, particularly in a business combination and how to subsequently test the value of assets for impairment. This helpful guide will assist financial statement preparers, valuation specialists, and auditors in how to measure fair value.
From the contents Preface.
Acknowledgments.
About the Author.
CHAPTER 1 Fair Value Accounting.
APPENDIX 1A Fair Value Accounting and the Current Economic Crisis.
CHAPTER 2 Fair Value Measurements in Business Combinations 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 the Fair Value of Intangible Assets.
CHAPTER 8 Measuring the Remaining Useful Life of Intangible Assets in Financial Reporting.
CHAPTER 9 Fair Value Measurements of Private Equity and Other 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--SFAS 141R.
Glossary of International Business Valuation Terms.
