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

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Index 215Present value, 11, 33, 34, 38, 44, 67, 71,75, 77, 85, 86, 88, 95, 101, 104,113, 118, 124, 151, 152, 159, 160,162, 163technique, 11, 34, 44, 101Pretax, 71, 74, 85, 88, 93, 109, 118, 153, 159,160, 161, 162royalty rate, 85, 159Privately held corporation, 61Probability factor, 118Process documentation, 26Prospective Financial Information (PFI),39Proxies, 26Public company, 61, 155Publicly traded stock, 13, 44, 61Purchaseaccounting, 61, 144, 145Purchase price, 7, 25, 38, 45, 61, 62,63, 66, 67, 74, 75, 76, 83, 95, 100,101, 109, 111, 129, 141, 142, 143,144, 145, 148, 152, 158, 163,185, 186allocation, 25, 45, 61, 74, 76, 100, 109,141, 142, 185QQuoted market price, 7, 12, 33, 41, 44, 101,102RRate of return, 26, 31, 71, 75, 85, 90, 95, 98,109, 113, 154, 160Recapture of investment, 90Recoverability, 42, 46, 101, 102, 118, 124,129test, 46, 102, 118, 124, 129Regulatoryapproval, 34requirement, 25risk, 37, 40Reilly, Robert F., 66Relief from royalties, 39Relief from royalties method, 39Rented assets, 34Replacement cost, 10, 76, 77, 110, 147, 156,157, 158Reporting unit, ix, 12, 40, 41, 42, 44, 45, 46,47, 100, 101, 102, 103component, 7, 41, 42, 43management, 41Reproduction cost, 76, 110Research and development (R&D), ix, 27,31, 35, 36, 37, 38, 39, 40, 59, 66,83, 91, 93, 102, 111, 118, 147,185, 186activities, 35, 36, 38, 40budget, 40costs, 40Residual, 21, 33, 38, 64, 66, 67, 69, 71,85, 95, 98, 104, 111, 113, 118,129, 144, 152, 153, 156, 159, 160,162, 163basis, 38cash flow, 71, 104, 160, 162, 163value, 33, 71, 104Return requirements, 31, 91Revenue, 19, 32, 33, 44, 67, 69, 75, 87, 90,104, 135, 136, 150, 153, 159, 160,161, 162, 163, 183Reviewers, 5Riskdifferentials, 31-free rate, 11, 34, 79, 154premium, 35, 154, 155, 156Royalty rate, 50, 51, 53, 64, 85, 113,152, 159RoyaltySource, 51SSalesgrowth, 69, 153net, 69, 104, 153Schweihs, Robert P., 66Secondary market, 51Securities, 3, 5, 6, 11, 13, 14, 15, 16, 20, 41,61, 62, 63, 74, 102, 109, 110, 151,154, 177, 183
216 IndexSecurities and Exchange Commission(SEC), 3, 6, 13, 14, 33, 54, 177, 183,185, 186Software, 5, 50, 64, 75, 76, 77, 78, 91,102, 110, 111, 112, 118, 129,143, 144, 147, 148, 149, 150,151, 152, 156, 157, 160, 161,168, 186computer operating system, 27Standard of value, 145Statement of Financial AccountingStandardsNo. 121, 40No. 131, 40, 41No. 141, ix, 31, 32, 36, 56, 61, 62,74, 83, 98, 109, 111, 129, 145,152, 182No. 141R, 36, 56, 62No. 142, ix, 7, 10, 40, 41, 44, 45, 46, 66,100, 102, 103, 118, 129, 145No. 144, ix, 10, 40, 41, 42, 45, 46, 101,102, 103, 111, 118, 124, 129, 131No. 157, ix, 6, 7, 8, 9, 10, 11, 13, 19,22, 23, 26, 32, 34, 36, 44, 45,101, 102No. 2, 36, 102, 124Stockprice, 14, 15, 16, 44, 100, 101,103, 149purchase, 69Structural capital, 26Survivorship, 66, 95, 124, 129, 162survivor curve, 66, 93, 95, 129,162, 163Iowa-type, 66Weibull Distribution, 66Synergycomponent, 38, 39TTangible assetscapacity, 10, 36inventory, 62, 63, 102, 110, 148land and buildings, 102, 161machinery and equipment, 62, 63, 75, 102,110, 161recognized, 46unrecognized, 46value, 42Task Force, 25, 26, 33, 36Taxamortization, 7, 33, 69, 71, 104, 153, 157,158deferred assets, 59rate, 71, 77, 153, 159Technology, 27, 34, 40, 50, 52, 64, 66, 75, 83,87, 88, 90, 91, 93, 94, 95, 98, 102,111, 118, 119, 124, 125, 129, 131,143, 144, 145, 146, 147, 148, 150,152, 156, 158, 160, 161, 162, 178Technology-based, 27, 64, 160Trade Name, 26, 64, 75, 83, 85, 90,99, 102, 113, 129, 147, 158, 159,161, 163-dress, 26-marks, 26, 27, 52, 83, 85, 90, 113, 159-secrets, 26, 27Transferability, 26, 27Triggering event, 44UUnderpayment, 43VValuationanalysis, 39, 51, 63conclusions, 98date, 45, 62, 74, 85, 88, 93, 109, 110, 113,119, 124, 129, 151, 152, 160, 161,162, 177, 183of intangible assets, 31, 61, 152report, ix, 135, 136, 141, 142, 183techniques, 10, 23, 44, 102Valueassembled, 43driver, 27, 87, 88, 95indications, 50synergistic, 38
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VALUATION FORFINANCIALREPORTINGFair
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VALUATION FORFINANCIALREPORTINGFair
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To our familiesnear and faryoung an
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PrefaceThe second edition of this b
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AcknowledgmentsTo Deanna Muraki, th
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xivAbout the Authorsappraiser with
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Valuation for FinancialReportingFai
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2 Valuation for Financial Reporting
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10 Valuation for Financial Reportin
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Appendix 1.2Pronouncements Excluded
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Intellectual PropertyAppendix 2.1On
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Appendix 2.2Significant Changes in
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# Copyright 2007 by FVG Holdings, L
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Exhibit 3.4 Target Company Business
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Exhibit 3.5 Target Company Business
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Exhibit 3.7 Target Company Valuatio
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Exhibit 3.8 Target Company Valuatio
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Exhibit 3.10 Target Company Calcula
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Exhibit 3.16 (Continued)Total Fair
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Exhibit 3.17 (Continued)2017 Taxabl
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Exhibit 3.19 Target Company Valuati
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Exhibit 3.22 Target Company Calcula
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Exhibit 3.23 (Continued)(5) After-t
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Exhibit 3.24 (Continued)Sum of Retu
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Exhibit 3.27 Target Company Summary
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Exhibit 4.2 Report Standard Compara
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Exhibit 4.2 (Continued)StandardNACV
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Page 233 and 234: 212 IndexGoodwill (continued )111,
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