Views
3 years ago

Valuation for Financial Reporting : Fair Value Measurements and ...

Valuation for Financial Reporting : Fair Value Measurements and ...

Valuation for Financial Reporting : Fair Value Measurements and

  • Page 2: VALUATION FORFINANCIALREPORTINGFair
  • Page 6 and 7: VALUATION FORFINANCIALREPORTINGFair
  • Page 8: To our familiesnear and faryoung an
  • Page 12 and 13: PrefaceThe second edition of this b
  • Page 14: AcknowledgmentsTo Deanna Muraki, th
  • Page 17 and 18: xivAbout the Authorsappraiser with
  • Page 20: Valuation for FinancialReportingFai
  • Page 23 and 24: 2 Valuation for Financial Reporting
  • Page 25 and 26: 4 Valuation for Financial Reporting
  • Page 27 and 28: 6 Valuation for Financial Reporting
  • Page 29 and 30: 8 Valuation for Financial Reporting
  • Page 31 and 32: 10 Valuation for Financial Reportin
  • Page 33 and 34: 12 Valuation for Financial Reportin
  • Page 35 and 36: 14 Valuation for Financial Reportin
  • Page 37 and 38: 16 Valuation for Financial Reportin
  • Page 39 and 40: 18 Valuation for Financial Reportin
  • Page 41 and 42: 20 Valuation for Financial Reportin
  • Page 43 and 44: Appendix 1.2Pronouncements Excluded
  • Page 45 and 46: 24 Valuation for Financial Reportin
  • Page 47 and 48: 26 Valuation for Financial Reportin
  • Page 49 and 50: 28 Valuation for Financial Reportin
  • Page 51 and 52: 30 Valuation for Financial Reportin
  • Page 53 and 54:

    32 Valuation for Financial Reportin

  • Page 55 and 56:

    34 Valuation for Financial Reportin

  • Page 57 and 58:

    36 Valuation for Financial Reportin

  • Page 59 and 60:

    38 Valuation for Financial Reportin

  • Page 61 and 62:

    40 Valuation for Financial Reportin

  • Page 63 and 64:

    42 Valuation for Financial Reportin

  • Page 65 and 66:

    44 Valuation for Financial Reportin

  • Page 67 and 68:

    46 Valuation for Financial Reportin

  • Page 69 and 70:

    48 Valuation for Financial Reportin

  • Page 71 and 72:

    Intellectual PropertyAppendix 2.1On

  • Page 73 and 74:

    52 Valuation for Financial Reportin

  • Page 75 and 76:

    54 Valuation for Financial Reportin

  • Page 77 and 78:

    Appendix 2.2Significant Changes in

  • Page 79 and 80:

    58 Valuation for Financial Reportin

  • Page 81 and 82:

    60 Valuation for Financial Reportin

  • Page 83 and 84:

    62 Valuation for Financial Reportin

  • Page 85 and 86:

    64 Valuation for Financial Reportin

  • Page 87 and 88:

    66 Valuation for Financial Reportin

  • Page 89 and 90:

    # Copyright 2007 by FVG Holdings, L

  • Page 91 and 92:

    Exhibit 3.4 Target Company Business

  • Page 93 and 94:

    Exhibit 3.5 Target Company Business

  • Page 95 and 96:

    74 Valuation for Financial Reportin

  • Page 97 and 98:

    76 Valuation for Financial Reportin

  • Page 99 and 100:

    78 Valuation for Financial Reportin

  • Page 101 and 102:

    Exhibit 3.7 Target Company Valuatio

  • Page 103 and 104:

    Exhibit 3.7 (Continued)No. Job Titl

  • Page 105 and 106:

    Exhibit 3.8 Target Company Valuatio

  • Page 107 and 108:

    86 Valuation for Financial Reportin

  • Page 109 and 110:

    88 Valuation for Financial Reportin

  • Page 111 and 112:

    90 Valuation for Financial Reportin

  • Page 113 and 114:

    Exhibit 3.10 Target Company Calcula

  • Page 115 and 116:

    94 Valuation for Financial Reportin

  • Page 117 and 118:

    96 Valuation for Financial Reportin

  • Page 119 and 120:

    98 Valuation for Financial Reportin

  • Page 121 and 122:

    100 Valuation for Financial Reporti

  • Page 123 and 124:

    102 Valuation for Financial Reporti

  • Page 125 and 126:

    104 Valuation for Financial Reporti

  • Page 127 and 128:

    Exhibit 3.16 (Continued)Total Fair

  • Page 129 and 130:

    Exhibit 3.17 (Continued)2017 Taxabl

  • Page 131 and 132:

    110 Valuation for Financial Reporti

  • Page 133 and 134:

    112 Valuation for Financial Reporti

  • Page 135 and 136:

    Exhibit 3.19 Target Company Valuati

  • Page 137 and 138:

    Exhibit 3.19 (Continued)No. Job Tit

  • Page 139 and 140:

    118 Valuation for Financial Reporti

  • Page 141 and 142:

    120 Valuation for Financial Reporti

  • Page 143 and 144:

    Exhibit 3.22 Target Company Calcula

  • Page 145 and 146:

    124 Valuation for Financial Reporti

  • Page 147 and 148:

    Exhibit 3.23 (Continued)(5) After-t

  • Page 149 and 150:

    Exhibit 3.24 (Continued)Sum of Retu

  • Page 151 and 152:

    130 Valuation for Financial Reporti

  • Page 153 and 154:

    Exhibit 3.27 Target Company Summary

  • Page 155 and 156:

    134 Valuation for Financial Reporti

  • Page 157 and 158:

    136 Valuation for Financial Reporti

  • Page 159 and 160:

    Exhibit 4.2 Report Standard Compara

  • Page 161 and 162:

    Exhibit 4.2 (Continued)StandardNACV

  • Page 163 and 164:

    142 Valuation for Financial Reporti

  • Page 165 and 166:

    144 Valuation for Financial Reporti

  • Page 167 and 168:

    146 Valuation for Financial Reporti

  • Page 169 and 170:

    148 Valuation for Financial Reporti

  • Page 171 and 172:

    150 Valuation for Financial Reporti

  • Page 173 and 174:

    152 Valuation for Financial Reporti

  • Page 175 and 176:

    154 Valuation for Financial Reporti

  • Page 177 and 178:

    156 Valuation for Financial Reporti

  • Page 179 and 180:

    158 Valuation for Financial Reporti

  • Page 181 and 182:

    160 Valuation for Financial Reporti

  • Page 183 and 184:

    162 Valuation for Financial Reporti

  • Page 185 and 186:

    Exhibit 4.3 Target Company Business

  • Page 187 and 188:

    Exhibit 4.4 (Continued)Actual Forec

  • Page 189 and 190:

    168 Valuation for Financial Reporti

  • Page 191 and 192:

    Exhibit 4.8 Target Company Valuatio

  • Page 193 and 194:

    Exhibit 4.9 Target Company Valuatio

  • Page 195 and 196:

    174 Valuation for Financial Reporti

  • Page 197 and 198:

    176 Valuation for Financial Reporti

  • Page 199 and 200:

    178 Valuation for Financial Reporti

  • Page 201 and 202:

    180 Valuation for Financial Reporti

  • Page 203 and 204:

    182 Valuation for Financial Reporti

  • Page 205 and 206:

    184 Valuation for Financial Reporti

  • Page 207 and 208:

    186 Valuation for Financial Reporti

  • Page 209 and 210:

    188 Valuation for Financial Reporti

  • Page 211 and 212:

    190 Valuation for Financial Reporti

  • Page 213 and 214:

    192 Valuation for Financial Reporti

  • Page 215 and 216:

    194 Valuation for Financial Reporti

  • Page 217 and 218:

    196 Valuation for Financial Reporti

  • Page 219 and 220:

    198 Valuation for Financial Reporti

  • Page 221 and 222:

    200 Valuation for Financial Reporti

  • Page 223 and 224:

    202 Valuation for Financial Reporti

  • Page 225 and 226:

    204 Valuation for Financial Reporti

  • Page 227:

    206 Valuation for Financial Reporti

  • Page 231 and 232:

    210 IndexBusiness Enterprise Analys

  • Page 233 and 234:

    212 IndexGoodwill (continued )111,

  • Page 235 and 236:

    214 IndexLong-termcapital, 71debt,

  • Page 237 and 238:

    216 IndexSecurities and Exchange Co

[+]The best book of the month Valuation for Financial Reporting: Fair Value Measurement in Business Combinations, Early Stage Entities, Financial Instruments and Advanced Topics [PDF]
best practices for valuations in financial reporting - HSSK
Fair Value Asset Valuation Methodologies for Victorian Local
Toward a Measurement Framework for Financial Reporting by Profit ...
On the Front Lines of Business Valuation Issues What you need to ...
Valuation Measuring and Managing the Value of - Equity Research
Toward a Measurement Framework for Financial Reporting by Profit ...
International Financial Reporting Standards (IFRS)
Illustrative Examples Exposure Draft Fair Value Measurement
Improving Financial Reporting: Brand Valuator Perspective - MASB
FAIR VALUATION FROM A BOARD PERSPECTIVE
Based Reserves - LTC/Health Valuations - Actuary.com
Interim Report 1st-3rd Quarter 2010 - Fair Value REIT-AG
Half yearly valuations, reports and complimentary newsletters
Did Fair Value Accounting Contribute to the Financial Crisis?
Annual report financial statements - Meridian Energy
2011 PRC Financial Report
SFAS 157 “Fair Value Measurements” - IIA Dallas Chapter
FINANCIAL REPORT - Brisbane Lions
financial-reporting-supply
Changes to the Financial Reporting Framework in ... - IAS Plus
Pace plc Annual Report and Accounts 2012 - Financial Statements
COMPREHENSIVE ANNUAL FINANCIAL REPORT - OCERS
COMPREHENSIVE ANNUAL FINANCIAL REPORT - OCERS
Fundamentals of Fair value Measurement and ... - McGladrey
2009 FiNANCiAl RepORt - Socan
[+]The best book of the month Healthcare Valuation: The Financial Appraisal of Enterprises, Assets, and Services (Wiley Finance) [NEWS]
FINANCIAL REPORT - Française des Jeux