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Fair Value Measurement, 3/e
作者 Mark L. Zyla
出版社 Wiley
ISBN 9781119191230
分類 Business & Finance > Finance
價格 HK$902.00
 
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Fair Value Measurement provides hands–on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS. Ancillary materials including end–of–chapter questions and answers, PowerPoint slides, and a test bank help you quickly grasp the concepts presented, making this book ideal for both classroom and practitioner use.

Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up–to–date resource for preparers, auditors, and valuation specialists.

* Adopt the best practices for implementing the FASB’s Topic 820
* Learn the latest reporting requirements for fair value measurements
* Understand accounting alternatives for business combinations

* Examine the details of MPAP in Europe and Asia

Applying fair value measurements to financial statements requires a move away from rules–based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.


About the Author:

Mark L. Zyla (Atlanta, GA), CPA/ABV, CFA, ASA, is considered a leading authority on fair value. He is a frequent presenter and author on valuation issues. He has presented to such corporations as McKesson and Coca–Cola. He has taught valuation courses at the FBI Academy in Quantico, Virginia and to the PCAOB in Washington D.C. Zyla is on the faculty of the Federal Judicial Center and the National Judicial College teaching business valuation concepts to judges. Zyla is Managing Director of Acuitas, Inc. an Atlanta, Georgia based valuation and litigation consultancy firm.




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