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This chapter examines valuation through the lens of financial reporting—the setting where valuation models must navigate audit files, disclosure rules, and closing calendars. The fair value frameworks in IFRS 13 and ASC 820 turn accounting into a disciplined form of economic measurement, anchored in observable data, auditability, and transparent disclosure. Purchase price allocation, goodwill impairment, stock-based compensation, and financial instrument valuation are combined into a single, practical framework designed for teams that need both analytical rigor and robust processes. We then extend the discussion to newer areas—ESG, private company reliefs, and digital assets—to illustrate how fair value reporting is expanding and adapting as markets and regulation evolve.

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Financial Reporting Valuation: Can Accounting Capture Reality?

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  • 发表日期：

    2026年

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  • Roberto Moro-Visconti

摘要

This chapter examines valuation through the lens of financial reporting—the setting where valuation models must navigate audit files, disclosure rules, and closing calendars. The fair value frameworks in IFRS 13 and ASC 820 turn accounting into a disciplined form of economic measurement, anchored in observable data, auditability, and transparent disclosure. Purchase price allocation, goodwill impairment, stock-based compensation, and financial instrument valuation are combined into a single, practical framework designed for teams that need both analytical rigor and robust processes. We then extend the discussion to newer areas—ESG, private company reliefs, and digital assets—to illustrate how fair value reporting is expanding and adapting as markets and regulation evolve.