Valuation for Financial Reporting 3e + Website – Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis

<p>Preface ix</p>
<p>Acknowledgments xi</p>
<p>About the Authors xiii</p>
<p>About the Website xvii</p>
<p>CHAPTER 1 Fair Value Measurements and Financial Reporting: Financial Reporting and the Current Environment 1</p>
<p>Fair Value Measurements 6</p>
<p>Mark–to–Market Accounting 18</p>
<p>Notes 20</p>
<p>Appendix 1.1: Fair Value Flowchart 22</p>
<p>CHAPTER 2 Business Combinations 29</p>
<p>Intangible Assets 29</p>
<p>Business Combinations 35</p>
<p>The Acquisition Method 36</p>
<p>Recognition and Measurement 41</p>
<p>Goodwill 53</p>
<p>Recording the Consideration Transferred 55</p>
<p>Disclosure 56</p>
<p>Notes 57</p>
<p>Appendix 2.1: Business Combination Flowchart 60</p>
<p>Appendix 2.2: Business Combination Overview 65</p>
<p>Appendix 2.3: Intellectual Property 66</p>
<p>CHAPTER 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination 71</p>
<p>Consideration and Calculation of the Total of Intangible Assets and Goodwill 72</p>
<p>Business Enterprise Analysis 81</p>
<p>Valuation of Tangible Assets 88</p>
<p>Valuation of Intangible Assets 91</p>
<p>Valuation of Goodwill 122</p>
<p>Weighted Average Return on Assets 123</p>
<p>Disclosure 124</p>
<p>Notes 128</p>
<p>CHAPTER 4 Noncontrolling Interests and Impairment 131</p>
<p>Noncontrolling Interests 131</p>
<p>Impairment 135</p>
<p>Notes 141</p>
<p>CHAPTER 5 Case Study 2: Impairment Analysis 143</p>
<p>Valuation of Tangible Assets 155</p>
<p>Valuation of Intangible Assets 158</p>
<p>Conclusion 185</p>
<p>Notes 185</p>
<p>CHAPTER 6 Implementation and Reference Aids 187</p>
<p>Business Valuation Reporting Standards 187</p>
<p>Reference Aids 197</p>
<p>Implementation Aids 235</p>
<p>Notes 267</p>
<p>Index 269</p>