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001			31595
005			20240430144920.0
008			100622s2011 njua b 001 0 eng
010			_a 2010026661
020			_a9780470534892 : _c105.00
020			_a0470534893 : _c105.00
050	0	0	_aHF5681.I55 _bV348 2011
090			_aHF 5681 .I55 V348 2011
100	1		_aMard, Michael J. _974718
245	1	0	_aValuation for financial reporting : _bfair value, business combinations, intangible assets, goodwill, and impairment analysis / _cMichael J. Mard, James R. Hitchner, Steven D. Hyden.
250			_a3rd ed.
260			_aHoboken, N.J. : _bJohn Wiley, _cc2011.
300			_axvii, 280 p. : _bill. ; _c24 cm.
505	0		_aChapter 1 Fair Value Measurements and Financial Reporting. Financial Reporting and the Current Environment. Fair Value Measurements. Mark to Market Accounting. Endnotes. Appendix 1.1: Fair Value Flowchart. Chapter 2 Business Combinations. Intangible Assets. Business Combinations. The Acquisition Method. Recognition and Measurement. Goodwill. Recording the Consideration Transferred. Disclosure. Endnotes. Appendix 2.1: Business Combination Flowchart. Appendix 2.2: Business Combination Overview. Appendix 2.3: Intellectual Property. Chapter 3 Case Study 1: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination. Consideration and Calculation of the Total of Intangible Assets and Goodwill. Identifying Intangible Assets. Remaining Useful Life Analysis. Business Enterprise Analysis. Discounted Cash Flow Method. Discount Rate. Valuation of TANGIBLE Assets. Marketable Securities. Accounts Receivable. Inventory. Prepaid Expenses. Land and Building. Machinery and Equipment. Organization Cost and Existing Goodwill. Summary of Values. Valuation of Intangible Assets. Rates of Return. Acquired Software. Amortization Benefit. Assembled Workforce. Trade Name. Noncompete Agreement. Technology (Existing and In-process) and Customer Base. Valuation of Goodwill. Weighted Average Return on Assets. Disclosure. Endnotes. Chapter 4 Noncontrolling Interests and Impairment. Noncontrolling Interests. Impairment. Endnotes. Chapter 5 Case Study 2: Impairment Analysis. Valuation of Tangible Assets. Valuation of Intangible Assets. Conclusion. Endnotes. Chapter 6 Implementation and Reference Aids. Business Valuation Reporting Standards. Reference Aids. Implementation Aids.
504			_aIncludes bibliographical references and index.
650		0	_aIntangible property _xAccounting. _966232
650		0	_aGoodwill (Commerce) _xAccounting. _974717
700	1		_aHitchner, James R. _986433
700	1		_aHyden, Steven D. _9149243
852	1		_9P105.00usd
907			_a31595 _b02-27-11 _c02-24-11
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