Fair value for financial reporting : meeting the new FASB requirements

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Title:

Author:

King, Alfred M.

ISBN:

9780471771845

Personal Author:

King, Alfred M.

Publication Information:

Hoboken : John Wiley & Sons, Inc., 2006.

Physical Description:

xviii, 334 p. ; 23 cm.

General Note:

Includes index.

Contents:

Ch. 1. Impact of fair value on earnings per share -- Ch. 2. What is fair value? -- Ch. 3. What is fair value reporting? -- Ch. 4. How appraisers develop fair value -- Ch. 5. Allocation of purchase price (SFASs 141R and 142) -- Ch. 6. Determining the fair value of intangible assets -- Ch. 7. Valuation of liabilities and contingent payments -- Ch. 8. Testing for impairment -- Ch. 9. Valuation of hard assets and real estate -- Ch. 10. In-process research and development -- Ch. 11. Valuation of inventories and receivables -- Ch. 12. Valuing stock options -- Ch. 13. Auditing of valuation reports and selecting an appraiser.

Corporate Subject:

Financial Accounting Standards Board.

Subject Term:

Financial statements.

Fair value -- Accounting.

Electronic Access:

Table of contents http://www.loc.gov/catdir/toc/ecip063/2005032777.html

Copies:

Available:*

Library	Material Type	Item Barcode	Shelf Number	Copy	Status
Searching... 1:IIEMSA	1:GEN-BOOK	33168020370769	657.3 K52F 2006	1	Searching... Unknown

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Summary

Is Purchase Price Equal to Fair Value?

With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure.

Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.