Fair Value for Financial Reporting

Meeting the New Fasb Requirements

Alfred M. King

334 pages, parution le 07/06/2006

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Résumé

Is Purchase Price Equal to Fair Value?

With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure.

Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.

L'auteur - Alfred M. King

Alfred M. King, CMA, is the Chairman of Valuation Research Corporation, a national firm of appraisers, as well as the Chairman of the Accounting Committee of the Institute of Management Accountants.

Sommaire

Preface
Impact of Fair Value on Earnings Per Share
What Is Fair Value?
What Is Fair Value Reporting?
How Appraisers Develop Fair Value
Allocation of Purchase Price (SFASs 141R and 142)
Determining the Fair Value of Intangible Assets
Valuation of Liabilities and Contingent Payments
Testing for Impairment
Valuation of Hard Assets and Real Estate
In-Process Research and Development
Valuation of Inventories and Receivables
Valuing Stock Options
Auditing of Valuation Reports and Selecting an Appraiser
Index

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Alfred M. King
Parution	07/06/2006
Nb. de pages	334
Format	16 x 23,5
Couverture	Relié
Poids	616g
Intérieur	Noir et Blanc
EAN13	9780471771845
ISBN13	978-0-471-77184-5