Valuation for Financial Reporting - CMA Ankur Pandey

AcknowledgmentsTo Deanna Muraki, thanks for taking our raw writings and turning them into a finishedproduct. To Faye Danger, thanks for your diligence and for keeping us on the straightand narrow.We also thank John DeRemigis, Editor, Judy Howarth, Associate Editor, andDexter Gasque, Senior Production Editor, for providing Wiley’s formidable support.Our partners and staff deserve special thanks for keeping the wheels turning whilewe were elsewhere engaged.We thank the following contributing authors:Michael A. Crain, CPA/ABV, ASA, CFA, CFE, for his contributions to Chapter 1.Donald P. Wisehart, ASA, CPA/ABV, CVA, MST, for his contribution to Chapter 4.David Ellner, CPA/ABV, for his assistance in preparing the sample reports inChapter 4.We wish to thank our reviewers for their many comments and suggestions for improvingthis second edition: Darren S. Cordier, CFA, Business Valuation Advisors,LLC; Alfred King, CMA, Marshall & Stevens; Nicholas J. Mastracchio, Jr., Ph.D.,CPA, University of South Florida; Raymond D. Rath, ASA; Jacqueline Reck,Ph.D., University of South Florida; and James S. Rigby, Jr., CPA/ABV, ASA, The FinancialValuation Group.Special thanks is also given to the American Institute of Certified Public Accountants(AICPA) and the Financial Accounting Standards Board. Portions of variousdocuments, copyrighted by the AICPA, Harborside Financial Center, 201 PlazaThree, Jersey City, NJ 07311-3881, U.S.A., are reprinted with permission. Portionsof various documents, copyrighted by the Financial Accounting Standards Board,401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116, U.S.A., are reprinted withpermission. Complete copies of the documents are available from the AICPA andthe FASB.MICHAEL J. MARDJAMES R. HITCHNERSTEVEN D. HYDENxi