Valuation for Financial Reporting

Fair Value Measurement in Business Combinations, Early Stage Entities,Financial Instruments and Advanced Topics
4. Auflage 2019
ISBN: 978-1-118-79740-2
Verlag: Wiley

Buch, Englisch, 304 Seiten, Format (B × H): 150 mm x 250 mm

Practical guidance toward FASB ASC compliance, with expert interpretation and helpful tools

Valuation for Financial Reporting provides clear guidance toward transactions and fair value, in full alignment with the latest Financial Accounting Standards Board Accounting Standards Codification. Written by recognized valuation authorities, this useful guide provides preparers, auditors, and investors with detailed coverage of the latest accounting requirements, complete with interpretations and application advice. This updated fourth edition includes new information on fair value elements for early stage entities and financial instruments, and the companion website provides worksheets, flowcharts, checklists, and valuation models that help ease implementation. Readers will find complete information, clear explanation, and easy navigation, making this book suitable for both quick reference and deep study.

Valuation practitioners need to understand and interpret accounting requirements on valuation for financial reporting for business combinations, early stage entities, and financial instruments, and apply these requirements according to specific facts and circumstances. Valuation for Financial Reporting presents complete guidance toward FASB ASC application, with clear interpretations and expert insight.
* Review different methodologies for identifying and valuing intangible assets
* Examine the valuation aspects of new financial reporting requirements
* Learn which requirements apply to specific situations
* Find direct interpretations of FASB ASC, including 805, 820, 825, and 350

FASB standards are always evolving, and practitioners must stay up to date. Clear explanations and logical organization make this guide a convenient desk reference, and the tools provided help streamline the often complex valuation process. When used alongside the robust companion website, Valuation for Financial Reporting is a one-stop resource for compliance with the latest valuation standards.

Autoren/Hrsg.

Edwards, Mark

Hitchner, James R.

Mard, Michael J.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung

Über Autor(innen)

Neil J. Beaton (Seattle, WA) CPA/ABV/CFF, CFA, ASA, is Managing Director, Alvarez & Marsal Valuation Services, LLC, an international business advisory firm. He is Co-Chair of the AICPA's Valuation of Private Equity Securities Task Force, the AICPA's Mergers & Acquisitions Disputes Task Force, Business Valuation Update's Editorial Advisory Board, and Financial Valuation and Litigation Expert's Board of Experts. Mr. Beaton is a frequent speaker and has authored Valuing Early Stage and Venture Backed Companies published by John Wiley & Sons, Inc.

James R. Hitchner (Ventnor, NJ) CPA/ABV/CFF, ASA, is Managing Director of Financial Valuation Advisors; President, The Financial Consulting Group; and CEO, Valuation Products and Services which creates and distributes the Business Valuation Standards Compliance Toolkit and presents monthly webinars. He is also Editor in Chief of Financial Valuation and Litigation Expert.

Michael J. Mard (Tampa, FL) CPA/ABV/CFF, ASA is President, The Financial Valuation Group of Florida, Inc. He has been a full-time business appraiser and expert witness for over 30 years and has provided expert testimony many times, in both Federal and state courts, related to intangible assets, intellectual property, business damages, marital dissolution, shareholder disputes and IRS matters. Mr. Mard is lead author of eight books, most recently Valuation for Financial Reporting, 3rd Edition.