Fair Value Measurement: Practical Guidance and Implementation

ISBN-10: 1119203309
ISBN-13: 9781119203308
Series: Fair Value Measurement
Category: Fair value
Pages: 592
Language: English
Published: 2012
Author: Mark L. Zyla

Description

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.