January 2020
Intermediate to advanced
512 pages
16h 37m
English
Content preview from Fair Value Measurement, 3rd Edition
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
APPENDIX 13AAuditing Fair Value Measurement in a Business Combination
AUDITOR QUESTIONS
This appendix includes a collection of questions auditors frequently ask after their review of the analysis supporting a business combination. The questions are grouped by valuation approach and other general questions.
GENERAL
- How is the industry defined and what is the relevant SIC/NAICS Code? Were other industries were considered?
- Is the company/industry young or mature? In what life cycle stage is the company/industry?
- Is the company cyclical in nature? How does the current economic outlook impact the company's operating outlook?
- Are any nonoperating or nonrecurring items included in the company's historic financial statements? Are there any discontinued operations?
- What type of transaction structure did you assume in your analysis and how did you arrive at that assumption? Is the assumption of a stock transaction or asset purchase consistent with the client's projected financial information?
- Were there any assets considered but not ultimately valued? If so, provide the rationale for not ascribing value to these assets. Were any assets acquired that management does not intend to use? If so, were any of these assets deemed to be defensive assets?
- Explain how you have determined that fixed assets' book value reflects fair market value.
- Are third‐party appraisals available for material fixed assets? If so, has the required return or pricing multiple been considered?
- Has the capacity ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.