Financial Reporting Valuation
Financial Reporting Valuation is a resource guide to publications which focus on
valuation of business interests and assets for financial reporting purposes.
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Each entry below includes
the source organization and a link to its website, a description of the resource and its
primary features, and indicates any information that is accessible free online.
For a comprehensive listing of books, publications, and other resources which focus on
business appraisal, intangible asset appraisal, and related financial and economic topics,
see Business Valuation Books and Publications.
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Valuation
for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill
and Impairment
Michael J. Mard, James R. Hitchner, and Steven D. Hyden
John Wiley & Sons, September 2007
Provides guidance and insight into fair value measurement and reporting for intangible
assets and goodwill pursuant to SFAS 141, Business Combinations, SFAS 142 Goodwill and
Other Intangible Assets, SFAS 144 Accounting for the Impairment or Disposal of Long-Lived
Assets, and SFAS 157 Fair Value Measurements. Table of contents, index, and searchable
text available free online.
Fair Value for Financial Reporting
Alfred M. King, Wiley, 2006
Provides a detailed explanation of how the FASB is planning to change "fair value." Coverage
includes: what is fair value reporting; fair value versus fair market value; how appraisers
develop fair market value; inventories, contingent liabilities, long-term debt, and portfolio
investments: minority interest, venture capital, and joint ventures.
Valuation for Impairment Testing
Mercer Capital, Peabody Publishing, December 2001
Comprehensive analysis of compliance issues regarding SFAS 141 and 142 from a valuation
perspective.
Fair Value
For Financial Reporting
AICPA Forensic and Valuation Services Center
Provides various articles, tools, and other resources relevant to valuations performed
for purposes of financial reporting, including guidance on how to implement SFAS 141 and
142. Also includes fair value measurement toolkit, which contains reference materials
for performing valuations in connection with business combinations and acquired goodwill
and other intangible assets. Selected items available free online.
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