Valuation for Financial Reporting

"Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 and 142, Second Edition" educates valuation practitioners, auditors, and their clients on the new purchase accounting rules and practices, including financial statement disclosure. The new purchase accounting rules provide guidance and resolve inconsistencies with the recent FASB 141 and 142 pronouncements. This new edition shows how to apply fair value measurement principles according to FASB's new standards on Fair Value Measurement and provides a framework for measuring fair value under other pronouncements that require fair value measurements.