Fair Value Measurements: Practical Guidance and Implementation covers not only what the FASB means regarding the implementation of SFAS 157, but the latest as to the best practices in measuring fair value in financial reporting. The book includes detailed examples of the best practices of how to measure the fair value of certain assets and liabilities, particularly in a business combination and how to subsequently test the value of assets for impairment. This helpful guide will assist financial statement preparers, valuation specialists, and auditors in how to measure fair value.
