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Valuation for financial reporting : fair value, business combinations, intangible assets, goodwill, and impairment analysis / Michael J Mard, James R Hitchner and Steven D Hyden

By: Contributor(s): Material type: TextTextPublication details: Hoboken : John Wiley, 2011Edition: 3rd edDescription: xvii, 280 p. 24 cmISBN:
  • 9780470534892
Subject(s): DDC classification:
  • 657.3 MAR
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Holdings
Item type Current library Call number Status Date due Barcode Item holds
Book Book Calcutta 657.3 MAR (Browse shelf(Opens below)) Available IIMC-131186
Total holds: 0

Auditors and investors must know how to prepare and interpret transactions, provide fair value guidance, and use fair value measurements in an understandable and reliable manner. 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. It contains specific guidance for new requirements and includes supplemental checklists, worksheets, flowcharts, case studies, and implementation aids. Appraisers, managers, investors, and auditors will find essential valuation instruction here.

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