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Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition feat...
Steven Hyden explores nineteen music rivalries and what they say about life in this "highly entertaining" book (Rolling Stone) perfect for every passionate music fan. Beatles vs. Stones. Biggie vs. Tupac. Kanye vs. Taylor. Who do you choose? And what does that say about you? Actually -- what do these endlessly argued-about pop music rivalries say about us? Music opinions bring out passionate debate in people, and Steven Hyden knows that firsthand. Each chapter in Your Favorite Band Is Killing Me focuses on a pop music rivalry, from the classic to the very recent, and draws connections to the larger forces surrounding the pairing. Through Hendrix vs. Clapton, Hyden explores burning out and fading away, while his take on Miley vs. Sinead gives readers a glimpse into the perennial battle between old and young. Funny and accessible, Hyden's writing combines cultural criticism, personal anecdotes, and music history -- and just may prompt you to give your least favorite band another chance.
Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new defini...
Determine a company's value, what drives it, and how to enhance value during a M&A Valuation for M&A lays out the steps for measuring and managing value creation in non-publicly traded entities, and helps investors, executives, and their advisors determine the optimum strategy to enhance both market value and strategic value and maximize return on investment. As a starting point in planning for a transaction, it is helpful to compute fair market value, which represents a “floor” value for the seller since it by definition represents a value agreed upon by any hypothetical willing and able buyer and seller. But for M&A, it is more important to compute investment value, which is the value ...
A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
National Bestseller * Named one of Rolling Stone's Best Music Books of 2018 * One of Newsweek's 50 Best Books of 2018 * A Billboard Best of 2018 * A New York Times Book Review "New and Noteworthy" selection The author of the critically acclaimed Your Favorite Band is Killing Me offers an eye-opening exploration of the state of classic rock, its past and future, the impact it has had, and what its loss would mean to an industry, a culture, and a way of life. Since the late 1960s, a legendary cadre of artists—including the Rolling Stones, Bob Dylan, Neil Young, Bruce Springsteen, Fleetwood Mac, the Eagles, Black Sabbath, and the Who—has revolutionized popular culture and the sounds of our ...
Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), includi...
THE MAKING AND MEANING OF RADIOHEAD'S GROUNDBREAKING, CONTROVERSIAL, EPOCHDEFINING ALBUM, KID A. In 1999, as the end of an old century loomed, five musicians entered a recording studio in Paris without a deadline. Their band was widely recognized as the best and most forward-thinking in rock, a rarefied status granting them the time, money, and space to make a masterpiece. But Radiohead didn't want to make another rock record. Instead, they set out to create the future. For more than a year, they battled writer's block, intra-band disagreements, and crippling self-doubt. In the end, however, they produced an album that was not only a complete departure from their prior guitar-based rock soun...
Driving Your Company's Value: Strategic Benchmarking for Value is astep-by-step book presenting a valuation-oriented methodology thathelps companies maximize shareholder value. It offers clear,concise, and concrete methods for management to create and preservevalue, complete with case study applications. In an easy-to-readformat, it brings together the aspects of the Financial AccountingStandards Boards' new performance measurements, the balancedscorecard, and the new guidelines on fraud detection and ExtensibleBusiness Reporting Language (XBRL). * Identifies the critical decisions that most effectuate growth andvalue. * Covers the easy and reliable ways to monitor value of anentity. * Demonstrates how management can apportion and allocate resourcesto achieve the highest value.
Business Valuation Discounts and Premiums SECOND EDITION Discounts and premiums do not just affect the value of a company; they play a crucial role in influencing a host of other factors and conditions that can make or break a deal. When it comes to business valuations, it's the business appraiser's responsibility to be intimately knowledgeable with every aspect of discounts and premiums: the different types, the situations when they may or may not apply, and how to quantify them. In this newly updated edition of Business Valuation: Discounts and Premiums, Shannon Pratt one of the nation's most recognized and respected business valuation consultants brings together the latest collective wisd...