Fair value guidance for using fair value measurements in an understandable, reliable, relevant, and comparable manner
Valuation practitioners need to understand and interpret the accounting requirements on valuation for financial reporting for business combinations, early stage entities and financial instruments and to apply these requirements to specific facts and circumstances. Valuation for Financial Reporting, Fourth Edition presents direct and suitable interpretations of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC), including 805, 820, 825, and 350.
- Helps preparers, auditors and investors know how to prepare and interpret transactions
- Provides fair value guidance for using fair value measurements
- Written by leaders in the business valuation community
Valuation for Financial Reporting, Fourth Edition provides you with detailed coverage of the acquisition method, consideration transferred, the various methodologies for identifying and valuing intangible assets, amortization of tax benefit, impairment of long-lived assets, and goodwill impairment for the reporting unit. The Fourth Edition also presents fair value elements for early stage entities and financial instruments.