- ホーム
- > 洋書
- > 英文書
- > Business / Economics
基本説明
This book provides detailed coverage of the acquisition method, consideration transferred, various methods for identifying and valuing intangible assets, amortization of tax benefit, impairment of long-lived assets, and goodwill impairment for the reporting unit.
Full Description
Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill.
Written by leading experts in the valuation field, the Third Edition features:
Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer's worksheet
Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations
Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances
Specific guidance for determining fair value in a business combination
Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use
Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.
Contents
Preface ix
Acknowledgments xi
About the Authors xiii
About the Website xvii
Chapter 1 Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment 1
Fair Value Measurements 6
Mark-to-Market Accounting 18
Notes 20
Appendix 1.1: Fair Value Flowchart 22
Chapter 2 Business Combinations 29
Intangible Assets 29
Business Combinations 35
The Acquisition Method 36
Recognition and Measurement 41
Goodwill 53
Recording the Consideration Transferred 55
Disclosure 56
Notes 57
Appendix 2.1: Business Combination Flowchart 60
Appendix 2.2: Business Combination Overview 65
Appendix 2.3: Intellectual Property 66
Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination 71
Consideration and Calculation of the Total of Intangible Assets and Goodwill 72
Business Enterprise Analysis 81
Valuation of Tangible Assets 88
Valuation of Intangible Assets 91
Valuation of Goodwill 122
Weighted Average Return on Assets 123
Disclosure 124
Notes 128
Chapter 4 Noncontrolling Interests and Impairment 131
Noncontrolling Interests 131
Impairment 135
Notes 141
Chapter 5 Case Study 2: Impairment Analysis 143
Valuation of Tangible Assets 155
Valuation of Intangible Assets 158
Conclusion 185
Notes 185
Chapter 6 Implementation and Reference Aids 187
Business Valuation Reporting Standards 187
Reference Aids 197
Implementation Aids 235
Notes 267
Index 269
