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April 2009 » Book Review
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Marianne DeMario, CPA
The authors note in the preface to Valuation for Financial Reporting that the book's purpose is “to provide a concise and understandable explanation of the regulatory and conceptual issues underlying fair value measurements in business combinations and impairment testing.” The book is meant to serve as a resource for CFOs, auditors, and business valuation professionals; it is most successful as a valuable reference tool for a business valuation professional's initial experiences in the valuation of intangible assets and goodwill.
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