A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
This chapter presents a case study to illustrate concepts from the Financial Accounting Standards Board's (FASB) Accounting Standards Codification 820, Fair Value Measurement (ASC 820), FASB ASC 805, Business Combinations (ASC 805), and FASB ASC 350, Intangibles‐Goodwill and Other (ASC 350). The case study is intended to provide an integrated illustration of a business combination valuation engagement using the acquisition method and subsequent impairment analysis to illustrate points and provide examples. The case study has questions and exhibits intermingled throughout the fact pattern, so that readers can test their understanding of the concepts presented throughout the text. The case study helps readers understand how a valuation professional applies valuation techniques to estimate fair value, how to use the acquisition method of accounting, how to test for impairments of goodwill and other intangible assets, and how to calculate any impairment charge.
This chapter presents a case study to illustrate concepts from the Financial Accounting Standards Board's (FASB) Accounting Standards Codification 820, Fair Value Measurement (ASC 820), FASB ASC 805, Business Combinations (ASC 805), and FASB ASC 350, Intangibles‐Goodwill and Other (ASC 350). The case study is intended to provide an integrated illustration of a business combination valuation engagement using the acquisition method and subsequent impairment analysis to illustrate points and provide examples. The case study has questions and exhibits intermingled throughout the fact pattern, so that readers can test their understanding of the concepts presented throughout the text. The case study helps readers understand how a valuation professional applies valuation techniques to estimate fair value, how to use the acquisition method of accounting, how to test for impairments of goodwill and other intangible assets, and how to calculate any impairment charge.
Fair Value Measurement Case Study1
Zyla, Mark L. (author)
Fair Value Measurement ; 373-406
2019-12-12
34 pages
Article/Chapter (Book)
Electronic Resource
English
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