Fair Value Measurement : Practical Guidance and Implementation.

• Main Author: Zyla, Mark L.
• Format: eBook
• Language: English
• Published: New York : Wiley, 2012.
• Edition: 2nd ed.
• Series: Wiley corporate F & A.
• Subjects: Fair value > Accounting > Standards.; Accounts payable.; Auditing, Internal.; Fair value > United States.; Fair value.; Electronic books.
• Item Description: Appendix 5A Example of a Qualitative Impairment Analysis- PlanTrust, Inc.
• Physical Description: 1 online resource (592 pages).
• ISBN: 9781119203308; 1119203309
• DOI: 10.1002/9781119203308

Fair Value Measurements, Second Edition: Practical Guidance and Implementation is a hands-on guide for implementing the FASB's Topic 820 (formerly SFAS 157), and provides the latest information about the best practices for measuring fair value in financial reporting. The book includes detailed examples of the cost, market and income approaches for measuring the fair value of certain assets and liabilities. It covers fair value measurements in a business combination, measuring contingent consideration, and how to subsequently test the value of acquired assets for impairment. The book also assis.