Business Combinations with SFAS 141R, 157, and 160: A Guide to Financial Reporting

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About the Author
Michael J. Mard is one of 11 valuation experts named to FASB's Valuation Resource Group (the Group). The goal of the Group is to provide input to the FASB board and staff on diversity in practice impacting valuations performed for financial reporting purposes. The Group also includes accounting professionals from Big 4 and second-tier firms, preparers and users in industry organizations, and observers from accounting and other organizations, including the SEC, PCAOB, IASB, AICPA, and Federal Reserve Board of Governors.
After an honorable discharge from the Navy, Mr. Mard returned to college and earned his bachelor's and master's degrees from the University of South Florida in Tampa. Mr. Mard started his career with KPMG, was in public auditing for two years, then operational and internal auditing for eight years before becoming the supervising senior auditor for the Kemper Group of Insurance Companies. For the last 25 years, Mr. Mard has been a business appraiser with a broad range of experience from small companies to billion-dollar companies, both private and public.
He is president of The Financial Valuation Group of Florida, Inc., a firm specializing in business valuation, intangible assets, intellectual property, commercial damages and expert testimony. Mr. Mard is widely written and is lead or coauthor on seven books, including books on SFASs 141, 142 and 157. Mr. Mard has testified in court approximately 100 times. He is a CPA, an Accredited Senior Appraiser (ASA) with the American Society of Appraisers, and is Accredited in Business Valuation (ABV) by the American Society of Public Accountants. He can be reached at [email protected].

Steven D. Hyden, CPA/ABV, ASA is chief operating officer of The Financial Valuation Group of Florida, Inc. in Tampa, a financial advisory services firm specializing in valuation and litigation services. Mr. Hyden is also managing director of Hyden Capital, Inc., an affiliate providing merger and acquisition advisory services.
Mr. Hyden has coauthored and taught numerous valuation courses, was a guest expert for an AICPA Continuing Professional Education video course series, and worked with the FASB on its project, "Disclosure About Intangible Assets." He served on the American Society of Appraisers Business Valuation Subcommittee - Valuation Issues in Financial Reporting, and is a member of the Appraisal Issues Task Force. Mr. Hyden is a coauthor of four books, including books on SFASs 141, 142 and 157.
Mr. Hyden has been a full-time business appraiser and expert witness for over 20 years, specializing in intangible assets, including intellectual property. He has developed analyses that have been reviewed and accepted by the Securities and Exchange Commission, major accounting firms, the IRS, and the courts.
Mr. Hyden has a bachelor's degree in Marketing from Syracuse University and a MBA in accounting from Pace University in New York. He is a CPA, an Accredited Senior Appraiser (ASA) with the American Society of Appraisers and is Accredited in Business Valuation (ABV) by the American Society of Certified Public Accountants. He can be reached at [email protected].

Edward W. Trott, CPA, was appointed to the Financial Accounting Standards Board (FASB) effective October 1, 1999, and was reappointed to a second five-year term in 2004. He left the Board on June 30, 2007. Formerly a partner of KPMG LLP, Mr. Trott began his career with the firm in 1968 in Greensboro, North Carolina, and also worked in the firm's Tampa and national offices during his career. He headed the Accounting Group in the firm's national office from 1992 to 1999.
Mr. Trott is a former member of the FASB's Emerging Issues Task Force (EITF) and the Financial Reporting Committee of the Institute of Management Accountants. He has served as a member of the FASB's Advisory Council (FASAC) and as a member of the American Institute of CPAs' Accounting Standards Executive Committee (AcSEC).
Mr. Trott earned a bachelor's degree from the University of North Carolina and an MBA from the University of Texas.