Mark L. Zyla CPA/ABV, CFA, ASA is the Managing Director of Zyla Valuation Advisors, LLC, an Atlanta Georgia based valuation and litigation consultancy firm. Mark is also the previous past Chairman of the Standards Review Board of the International Valuation Standards Council (“IVSC”). He is a former member of the Business Valuations Committee of the ASA where he also served as a member of the Business Valuation Standards and Technical Issues subcommittees. In 2013, Mark was inducted into the AICPA Business Valuation Hall of Fame. Mark is author of Fair Value Measurement: Practical Guidance and Implementation 3rded. (2020) and co-authored with Ervin L. Black, Accounting for Goodwill and Other Intangible Assets (2018). Additionally, Mark is a Lecturer in the Finance Department of the McCombs School of Business at the University of Texas at Austin where he instructs FIN 294 Valuation for Consultants.
Valuation analysts need specialized knowledge Valuation experts working on engagements related to... more Valuation analysts need specialized knowledge Valuation experts working on engagements related to financial reporting such as SFAS 141 (Business Combinations) and SFAS 142 (Goodwill and Other Intangible Assets) need to understand not only the technical aspects of valuation but also the valuation issues from an auditor's perspective. To satisfy company auditors and the SEC, valuation analysts working on engagements for financial reporting purposes need special knowledge beyond their valuation expertise. The heightened scrutiny of financial statements directly affects everyone involved the company's management, its auditing firm, and the valuation analyst. Working on valuation engagements that impact Valuation issues in financial reporting: FAS 141&142 and beyond!
Preface. Acknowledgments. About the Author. CHAPTER 1 Fair Value Accounting. APPENDIX 1A Fair Val... more Preface. Acknowledgments. About the Author. CHAPTER 1 Fair Value Accounting. APPENDIX 1A Fair Value Accounting and the Current Economic Crisis. CHAPTER 2 Fair Value Measurements in Business Combinations and Subsequent Testing for Impairment. CHAPTER 3 The Nature of Intangible Assets. CHAPTER 4 The Cost Approach. CHAPTER 5 The Market Approach. CHAPTER 6 The Income Approach. CHAPTER 7 Advanced Valuation Methods for Measuring the Fair Value of Intangible Assets. CHAPTER 8 Measuring the Remaining Useful Life of Intangible Assets in Financial Reporting. CHAPTER 9 Fair Value Measurements of Private Equity and Other Alternative Investments. CHAPTER 10 Fair Value Measurements under IFRSs. CHAPTER 11 Disclosures in Fair Value Measurements. CHAPTER 12 Auditing Fair Value Measurements. CHAPTER 13 Fair Value Measurement Case Study. APPENDIX 13A Suggested Case Study Solutions. Information Request-SFAS 142. Information Request for Business Combinations-SFAS 141R. Glossary of International Busines...
Valuation analysts need specialized knowledge Valuation experts working on engagements related to... more Valuation analysts need specialized knowledge Valuation experts working on engagements related to financial reporting such as SFAS 141 (Business Combinations) and SFAS 142 (Goodwill and Other Intangible Assets) need to understand not only the technical aspects of valuation but also the valuation issues from an auditor's perspective. To satisfy company auditors and the SEC, valuation analysts working on engagements for financial reporting purposes need special knowledge beyond their valuation expertise. The heightened scrutiny of financial statements directly affects everyone involved the company's management, its auditing firm, and the valuation analyst. Working on valuation engagements that impact Valuation issues in financial reporting: FAS 141&142 and beyond!
Preface. Acknowledgments. About the Author. CHAPTER 1 Fair Value Accounting. APPENDIX 1A Fair Val... more Preface. Acknowledgments. About the Author. CHAPTER 1 Fair Value Accounting. APPENDIX 1A Fair Value Accounting and the Current Economic Crisis. CHAPTER 2 Fair Value Measurements in Business Combinations and Subsequent Testing for Impairment. CHAPTER 3 The Nature of Intangible Assets. CHAPTER 4 The Cost Approach. CHAPTER 5 The Market Approach. CHAPTER 6 The Income Approach. CHAPTER 7 Advanced Valuation Methods for Measuring the Fair Value of Intangible Assets. CHAPTER 8 Measuring the Remaining Useful Life of Intangible Assets in Financial Reporting. CHAPTER 9 Fair Value Measurements of Private Equity and Other Alternative Investments. CHAPTER 10 Fair Value Measurements under IFRSs. CHAPTER 11 Disclosures in Fair Value Measurements. CHAPTER 12 Auditing Fair Value Measurements. CHAPTER 13 Fair Value Measurement Case Study. APPENDIX 13A Suggested Case Study Solutions. Information Request-SFAS 142. Information Request for Business Combinations-SFAS 141R. Glossary of International Busines...
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