Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment, Second Edition
Description Valuation for Financial Reporting details the essential procedures for the measurement and reporting of fair value in fi nancial statements. This important guide explains the new valuation aspects now required by SFAS No. 157; presents the new defi nition of fair value and certain empirical research; distinguishes fair value from fair market value; includes two sample valuation reports; includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program.
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