Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering a nuts-and-bolts guide dedicated to equipping corporate management, valuation specialists, and auditors of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Author and valuation specialist Mark Zyla clearly shows his experience in this subject, filtering complicated insider concepts into easy-to-understand information on the valuation specialist's function, the many new FASB pronouncements involving fair value, and the accounting and auditing requirements for fair value reporting.