Zyla, Mark L. <br/><br/>
Fair value measurement :  practical guidance and implementation / 
Mark L. Zyla. 
 - Second edition. 
 - 1 online resource (xix, 568 pages) :  illustrations. 
 - Wiley corporate F & A series .
 - Wiley corporate F & A series. .
<br/><br/>Includes bibliographical references (pages 533-548) and index. 
<br/><br/>The history and evolution of fair value accounting -- Fair value measurement standards and concepts -- Business combinations -- The nature of goodwill and intangible assets. 
<br/><br/> "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 assists financial statement preparers, valuation specialists and auditors in improving their understanding of measure fair value. 
<br/><br/><label>ISBN: </label>9781119448723 1119448727 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Fair value--Accounting--Standards.<br/>Fair value--United States.<br/>BUSINESS & ECONOMICS.<br/>Fair value.
<br/><br/><label>Subjects--Geographic Terms: </label><br/>United States.
<br/><br/><label>Index Terms--Genre/Form: </label><br/>Electronic books.
<br/><br/><label>LC Class. No.: </label>HF5681.V3  / Z95 2013eb 
<br/><br/><label>Dewey Class. No.: </label>657/.7