Sprawozdawczość finansowa
Valuations for reporting purposes have to follow certain rules, which are sweeping and complex. Valuation for Financial Reporting will bring clarity to CFOs, auditors, and valuation professionals by explaining the valuation aspects of the financial reporting requirements, including how to identify the characteristics of goodwill and intangible assets, determine if impairment has occurred, and employ specific methods to assess the financial impact of such impairment. Equity interests in firms, which are accounted for “at equity” have to be tested if impairment has occurred on an annual basis. Furthermore share-based payments have to be appraised and expensed on the profit & loss statement and liabilities have to be set up in the balance sheet.
