Valuation for Financial Reporting - CMA Ankur Pandey

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To our familiesnear and faryoung and oldthosethathavecometousrecentlythose that have gone be<strong>for</strong>e uswe love you and thank you.To Pam, Seph, Joe, and Shelley, Mom and Dad:Thank you <strong>for</strong> your love and support, which makethis book possible.—Mike MardTo my three children, Jason, Michael and Deborah.I couldn’t be more proud of you.To Karen, with love,you make all we do so much better.—Jim HitchnerTo my loves, Maria and Amy:Your support means everything.—Steve Hyden
Page 2: VALUATION FORFINANCIALREPORTINGFair
Page 6 and 7: VALUATION FORFINANCIALREPORTINGFair
Page 10: ContentsPrefaceixAcknowledgmentsAbo
Page 13 and 14: xPrefaceThis book does not cover in
Page 16 and 17: About the AuthorsMichael J. Mard, C
Page 18: About the WebsiteThis book, Valuati
Page 22 and 23: Fair Value Measurementsand Financia
Page 24 and 25: Objectives of Financial Reporting a
Page 26 and 27: Objectives of Financial Reporting a
Page 28 and 29: Statement of Financial Accounting S
Page 36 and 37: Academic Research on the Relevance
Page 38 and 39: Endnotes 172. Financial Accounting
Page 40 and 41: References to APB andFASB Pronounce
Page 42 and 43: Appendix 1.1 2150. Technical Bullet
Page 44 and 45: GlossaryAppendix 1.3This glossary c
Page 46 and 47: Intangible Assets AndGoodwillChapte
Page 48 and 49: SFAS No. 141, Business Combinations
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SFAS No. 141, Business Combinations
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SFAS No. 141, Business Combinations
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SFAS No. 142, Goodwill, And Other I
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Endnotes 47Of course, if the impair
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Endnotes 4951. Ibid.52. Ibid., at 3
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Appendix 2.1 51specialize in intell
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Appendix 2.1 53Exhibit 2.6Intellect
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Appendix 2.1 55Basis for Payment of
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Measuring and Recognizing the Asset
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Benefits and Costs 59m. The acquire
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Chapter 3Case StudiesCASE STUDY 1:
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Case Study 1: Determining Goodwill
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# Copyright 2007 by FVG Holdings, L
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2016 Taxable Income $39,638Plus: In
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30 Member of Technical Staff 63,329
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Case Study 2: Impairment Under SFAS
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Exhibit 3.16 Target Company Busines
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Exhibit 3.17 Target Company Busines
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Exhibit 3.20 Target Company Valuati
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IPR&D Percent of BEA 14.29% 19.87%
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Endnotes 133ENDNOTES1. Financial Ac
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Reports and ReportingStandardsChapt
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Business Valuation Reporting Standa
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Valuation approaches and methods us
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Sample Intangible Asset Valuation R
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Exhibit 4.4 Target Company Business
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Endnotes 183We have used financial
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Implementation AidsChapter 5The SEC
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Implementation Aids 187Exhibit 5.1:
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Implementation Aids 189CompletedN/A
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Implementation Aids 197ProvidedN/AC
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Implementation Aids 199ProvidedN/AI
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Implementation Aids 201ProvidedN/AS
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Implementation Aids 203Exhibit 5.3
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Implementation Aids 205Likelihood o
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IndexAAccounting Principles Board (
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Index 211Discrete financial informa
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Index 213categories, 26, 27characte
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Index 215Present value, 11, 33, 34,
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Index 217WWeibull Distribution, 66W
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