Book description
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.
Mark L. Zyla, CPA/ABV, CFA, ASA, is currently
Managing Director of Acuitas, Inc., an Atlanta, Georgia-based
valuation and litigation consultancy firm, providing valuation
consulting for various types of entities for the purposes of mergers
and acquisitions, financial reporting, tax planning, corporate
recapitalizations, as well as valuing various types of intellectual
property and other intangible assets. Mark frequently writes and
speaks on the issue of fair value in financial reporting. He is
coauthor of the AICPA courses "Fair Value Accounting: A Critical
New Skill for All CPAs" and "Valuing Goodwill and Other
Intangible Assets." He is a coauthor of the International
Glossary of Business Valuation Terms, which has been adopted by major
valuation organizations. He is a member of the AICPA's Fair Value
Resource Panel and is a current member of the AICPA's Impairment
Issues Task Force. Mark was also the chairman of the AICPA's first
conference on fair value measurements. He was also the vice chairman
of the Appraisal Foundation's first Best Practices for Valuation in
Financial Reporting Intangible Asset Working Group. He has been on the
faculty of the National Judicial College, teaching business valuation
to judges. Mark lives in Atlanta, Georgia, with his wife, Jo Ann, and
his son, Jack.
