Valuation for Financial Reporting : Fair Value Measurements and ...

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Appendix 2.1 55Basis for Payment of Royalty (i.e., Net Sales, Annual Fee, Per Unit)Guaranteed Annual RoyaltiesMaximum Lifetime RoyaltyTerm of License AgreementOriginal or AmendedExclusivityOther Considerations of the AgreementAll of the information in The Financial Valuation Group’s Intellectual PropertyTransactions Database is available to lawyers, intellectual property professionals, andvaluation professionals. For more information about the costs and methods forobtaining the transactions data, visit www.fvginternational.com.
Appendix 2.2Significant Changes in SFASNO. 141R 1IX. The main changes between this proposed Statement and Statement 141 aredescribed below:SCOPEa. The requirements of this proposed Statement would be applicable to businesscombinations involving only mutual entities, business combinations achieved bycontract alone, and the initial consolidation of variable interest entities that arebusinesses.DEFINITION OF A BUSINESS COMBINATIONb. This proposed Statement would amend the definition of a business combinationprovided in Statement 141. This proposed Statement defines a business combinationas ‘‘a transaction or other event in which an acquirer obtains control of oneor more businesses.’’DEFINITION OF A BUSINESSc. This proposed Statement would provide a definition of a business and additionalguidance for identifying when a group of assets constitutes a business. Thisproposed Statement would nullify the definitions provided in EITF Issue No. 98-3,‘‘Determining Whether a Nonmonetary Transaction Involves Receipt of ProductiveAssets or of a Business,’’ and FASB Interpretation No. 46 (revisedDecember 2003), Consolidation of Variable Interest Entities.1 Financial Accounting Standards Board, Proposed Statement of Financial Accounting Standards No. 141R,Business Combinations, a replacement of FASB Statement No. 141 (Exposure Draft), (2005), at IX-XIII.56
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VALUATION FORFINANCIALREPORTINGFair
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VALUATION FORFINANCIALREPORTINGFair
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To our familiesnear and faryoung an
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PrefaceThe second edition of this b
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AcknowledgmentsTo Deanna Muraki, th
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xivAbout the Authorsappraiser with
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Valuation for FinancialReportingFai
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2 Valuation for Financial Reporting
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210 IndexBusiness Enterprise Analys
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212 IndexGoodwill (continued )111,
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214 IndexLong-termcapital, 71debt,
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216 IndexSecurities and Exchange Co
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