Michael J. Mard, James R. Hitchner, Steven D. Hyden, "Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 & 142"
English | 2002 | pages: 194 | ISBN: 0471237531 | PDF | 0,6 mb
Essential guidelines for the implementation of SFAS No. 141 and SFAS No. 142 for financial executives, CPAs, and valuation practitioners
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis provides guidance and insight in the identification, measurement, and management of intangible assets and goodwill pursuant to the Financial Accounting Standards Board Statements of Financial Accounting Standards (SFAS) No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets. This essential guide
- Shows practitioners and clients how to apply the SFAS No. 141 rules for valuing and recording the assets acquired
- Teaches practitioners and clients how to apply the SFAS No. 142 rules for measuring subsequent goodwill impairment
- Presents detailed case studies and examples of applying and implementing SFAS Nos. 141 and 142
- Provides "How To" guidance for the identification, measurement, and management of intangible assets
- Includes checklists for controlling the gathering of data necessary for the analyses and for guiding the valuation work program
- Offers guidance for and examples of financial reporting disclosures
Valuation for Financial Reporting proves a one-stop, must-have guide for CPAs and valuation practitioners with clients who need to comply with SFAS Nos. 141 and 142
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