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

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References to APB andFASB Pronouncements(FASB SFAS No. 157,APPENDIX D)Appendix 1.1D1. This appendix lists APB and FASB pronouncements existing at the date of thisStatement that refer to fair value. Those pronouncements that are amended by thisStatement are indicated by an asterisk.1. Opinion 18, The Equity Method of Accounting for Investments in Common Stock2. Opinion 21*, Interest on Receivables and Payables3. Opinion 28*, Interim Financial Reporting4. Opinion 29*, Accounting for Nonmonetary Transactions5. Statement 13*, Accounting for Leases6. Statement 15*, Accounting by Debtors and Creditors for Troubled Debt Restructurings7. Statement 19*, Financial Accounting and Reporting by Oil and Gas ProducingCompanies8. Statement 23, Inception of the Lease9. Statement 28, Accounting for Sales with Leasebacks10. Statement 35*, Accounting and Reporting by Defined Benefit Pension Plans11. Statement 45, Accounting for Franchise Fee Revenue12. Statement 60*, Accounting and Reporting by Insurance Enterprises13. Statement 61, Accounting for Title Plant14. Statement 63*, Financial Reporting by Broadcasters15. Statement 65*, Accounting for Certain Mortgage Banking Activities16. Statement 66, Accounting for Sales of Real Estate17. Statement 67*, Accounting for Costs and Initial Rental Operations of RealEstate Projects18. Statement 68, Research and Development Arrangements19. Statement 84, Induced Conversions of Convertible Debt20. Statement 87*, Employers’ Accounting for Pensions21. Statement 98, Accounting for Leases22. Statement 106*, Employers’ Accounting for Postretirement Benefits Other ThanPensions19
20 Valuation for Financial Reporting23. Statement 107*, Disclosures about Fair Value of Financial Instruments24. Statement 114, Accounting by Creditors for Impairment of a Loan25. Statement 115*, Accounting for Certain Investments in Debt and EquitySecurities26. Statement 116*, Accounting for Contributions Received and Contributions Made27. Statement 124*, Accounting for Certain Investments Held by Not-for-ProfitOrganizations28. Statement 126, Exemption from Certain Required Disclosures about FinancialInstruments for Certain Nonpublic Entities29. Statement 133*, Accounting for Derivative Instruments and Hedging Activities30. Statement 136*, Transfers of Assets to a Not-for-Profit Organization or CharitableTrust That Raises or Holds Contributions for Others31. Statement 138, Accounting for Certain Derivative Instruments and CertainHedging Activities32. Statement 140*, Accounting for Transfers and Servicing of Financial Assets andExtinguishments of Liabilities33. Statement 141*, Business Combinations34. Statement 142*, Goodwill and Other Intangible Assets35. Statement 143*, Accounting for Asset Retirement Obligations36. Statement 144*, Accounting for the Impairment or Disposal of Long-LivedAssets37. Statement 146*, Accounting for Costs Associated with Exit or Disposal Activities38. Statement 149, Amendment of Statement 133 on Derivative Instruments andHedging Activities39. Statement 150*, Accounting for Certain Financial Instruments with Characteristicsof both Liabilities and Equity40. Statement 153, Exchanges of Nonmonetary Assets41. Statement 156*, Accounting for Servicing of Financial Assets42. Interpretation 9, Applying APB Opinions No. 16 and 17 When a Savings andLoan Association or a Similar Institution Is Acquired in a Business CombinationAccounted for by the Purchase Method43. Interpretation 23, Leases of Certain Property Owned by a Governmental Unit orAuthority44. Interpretation 24, Leases Involving Only Part of a Building45. Interpretation 45*, Guarantor’s Accounting and Disclosure Requirements forGuarantees, Including Indirect Guarantees of Indebtedness of Others46. Interpretation 46 (revised December 2003), Consolidation of Variable InterestEntities47. Interpretation 47, Accounting for Conditional Asset Retirement Obligations48. Technical Bulletin 84-1, Accounting for Stock Issued to Acquire the Results of aResearch and Development Arrangement49. Technical Bulletin 85-1, Accounting for the Receipt of Federal Home LoanMortgage Corporation Participating Preferred Stock
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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
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Exhibit 3.4 Target Company Business
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74 Valuation for Financial Reportin
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Exhibit 3.7 Target Company Valuatio
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Exhibit 3.7 (Continued)No. Job Titl
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Exhibit 3.10 Target Company Calcula
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100 Valuation for Financial Reporti
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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 3.19 (Continued)No. Job Tit
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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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Exhibit 4.4 (Continued)Actual Forec
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210 IndexBusiness Enterprise Analys
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212 IndexGoodwill (continued )111,
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214 IndexLong-termcapital, 71debt,
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216 IndexSecurities and Exchange Co
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