"No one has a clearer understanding of valuation than does Al King. He knows the nuts and bolts of this subject, as well as its intricacies, because he has practiced his profession on the factory floor, in the boardroom, and in the courtroom. The mathematics of valuation is easy to understand. Applying the underlying principles to the ever-growing myriad of business assets and issues is very difficult. Only a handful of valuation professionals have the breadth of knowledge and experience necessary to meet that challenge. The author of this book is one of them, and he conveys that experience in a readable style. He writes as he speaks– clearly and to the point. Anyone who wishes to understand the appraisal process as it pertains to business assets needs this book." —Gordon V. Smith, President, AUS Consultants

"Al King’s Valuation: What Assets Are Really Worth aims to give the reader a deep understanding of what ‘value’ really means–and it succeeds brilliantly. King clearly explains why there is no single ‘correct’ value for many assets, using real-world examples to show that the intended purpose of a valuation must affect the result. Further, he offers examples of business problems (sometimes disasters!) caused by faulty understanding of value. Only someone with a truly deep understanding of the subject can explain it with such crystalline clarity." —Robert E. Esch, Retired Executive (General Management), Consultant, and President of Sarah Woods Traditions, Inc.

"What a wonderful, commonsense book for guys like me that covers the minefields of cost, price, and value. Every buyer or seller can gain many valuable insights from Al King’s engaging book." —Thomas Swanston, Executive Vice President, Bassett Furniture Industries

"As usual, Al King has distilled a somewhat complicated area into commonsense business analysis that we can all relate to. His book is a very worthwhile read for professionals and business owners looking to better understand valuation in the broadest sense, as well as how it applies to their particular situation. I highly recommend taking the time to read this book." —Mark Santarsiero, President, Marshall & Stevens

"Al King has taken a complex topic and separated it into easily understandable components, which he highlights with meaningful examples. The result is a resource that attorneys, accountants, and business people in general can use frequently to explain to clients both the importance of ‘valuation’ and the concepts which define it." —Sari Ann Strasburg, Pepe & Hazard LLP

"Al King has put his long and vast experience in the field of valuation and accounting to use in Valuation: What Assets are Really Worth. He uses extensive examples to delineate differences between cost, price, and value. He then proposes that future debate should lead to disclosure and use of ‘value’ on a continuous basis. This book has been authored by a true expert in this field." —Frank C. Minter, CPA, Chair, Institute of Management Accountants

What's the big deal about fixed assets?

If the PCAOB starts to review auditor work papers dealing with Property, Plant, and Equipment (PP&E) on a more intensive basis, will your organization be ready? What if fair value reporting for PP&E were required?

As timely as it is complete, Internal Control of Fixed Assets peels back the layers surrounding the often-complex topic of internal controls for PP&E. This nuts-and-bolts book provides authoritative, step-by-step guidance on developing a system of internal controls for fixed assets, covering:

IFRS versus GAAP: what you must know

Internal control, Sarbanes-Oxley, and the PCAOB

Capitalization and expense of PP&E

Depreciation for books and taxes

Contingent assets and liabilities

Internal auditing of PP&E

With up-to-the-minute discussion of IFRS and GAAP, this is a must-have guide for controllers, auditors, and CFOs, providing practical and proven advice on maintaining a functioning internal control system that will withstand the closest scrutiny from independent public accountants and, ultimately, the PCAOB. Get your existing system in order and stay far ahead of your competitors with the straightforward business analysis in "Internal Control of Fixed Assets."

Is Purchase Price Equal to Fair Value?

With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, "Fair Value for Financial Reporting" answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure.

"Fair Value for Financial Reporting" highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.

This is a new release of the original 1959 edition.

Full Title: "Alfred A. Howlett Respondent, against The New York, West Shore and Buffalo Railway Company, James J. Belden, as Receiver of The Syracuse, Chenango and New York Railroad Company, and The Syracuse, Chenango & New York Railroad Company, Appellants"Description: "The Making of the Modern Law: Trials, 1600-1926" collection provides descriptions of the major trials from over 300 years, with official trial documents, unofficially published accounts of the trials, briefs and arguments and more. Readers can delve into sensational trials as well as those precedent-setting trials associated with key constitutional and historical issues and discover, including the Amistad Slavery case, the Dred Scott case and Scopes "monkey" trial."Trials" provides unfiltered narrative into the lives of the trial participants as well as everyday people, providing an unparalleled source for the historical study of sex, gender, class, marriage and divorce.++++The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to insure edition identification: ++++Court RecordHarvard Law School LibrarySyracuse, N.Y.: Courier Printing Company. 1882

Full Title: "Alfred A. Howlett, suing in his own behalf, etc., vs. The New York, West Shore & Buffalo Railway Company, and others"Description: "The Making of the Modern Law: Trials, 1600-1926" collection provides descriptions of the major trials from over 300 years, with official trial documents, unofficially published accounts of the trials, briefs and arguments and more. Readers can delve into sensational trials as well as those precedent-setting trials associated with key constitutional and historical issues and discover, including the Amistad Slavery case, the Dred Scott case and Scopes "monkey" trial."Trials" provides unfiltered narrative into the lives of the trial participants as well as everyday people, providing an unparalleled source for the historical study of sex, gender, class, marriage and divorce.++++The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to insure edition identification: ++++Court RecordHarvard Law School Libraryc.1882