- Page 2: VALUATION FORFINANCIALREPORTINGFair
- Page 6 and 7: VALUATION FORFINANCIALREPORTINGFair
- Page 8: To our familiesnear and faryoung an
- Page 12 and 13: PrefaceThe second edition of this b
- Page 14: AcknowledgmentsTo Deanna Muraki, th
- Page 17 and 18: xivAbout the Authorsappraiser with
- Page 22 and 23: Fair Value Measurementsand Financia
- Page 24 and 25: Objectives of Financial Reporting a
- Page 26 and 27: Objectives of Financial Reporting a
- Page 28 and 29: Statement of Financial Accounting S
- Page 30 and 31: Statement of Financial Accounting S
- Page 32 and 33: Statement of Financial Accounting S
- Page 34 and 35: Statement of Financial Accounting S
- Page 36 and 37: Academic Research on the Relevance
- Page 38 and 39: Endnotes 172. Financial Accounting
- Page 40 and 41: References to APB andFASB Pronounce
- Page 42 and 43: Appendix 1.1 2150. Technical Bullet
- Page 44 and 45: GlossaryAppendix 1.3This glossary c
- Page 46 and 47: Intangible Assets AndGoodwillChapte
- Page 48 and 49: SFAS No. 141, Business Combinations
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- Page 54 and 55: SFAS No. 141, Business Combinations
- Page 56 and 57: SFAS No. 141, Business Combinations
- Page 58 and 59: SFAS No. 141, Business Combinations
- Page 60 and 61: SFAS No. 141, Business Combinations
- Page 62 and 63: SFAS No. 142, Goodwill, And Other I
- Page 64 and 65: SFAS No. 142, Goodwill, And Other I
- Page 66 and 67: SFAS No. 142, Goodwill, And Other I
- Page 68 and 69: Endnotes 47Of course, if the impair
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Endnotes 4951. Ibid.52. Ibid., at 3
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Appendix 2.1 51specialize in intell
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Appendix 2.1 53Exhibit 2.6Intellect
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Appendix 2.1 55Basis for Payment of
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Measuring and Recognizing the Asset
- Page 80 and 81:
Benefits and Costs 59m. The acquire
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Chapter 3Case StudiesCASE STUDY 1:
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Case Study 1: Determining Goodwill
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# Copyright 2007 by FVG Holdings, L
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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2016 Taxable Income $39,638Plus: In
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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30 Member of Technical Staff 63,329
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 1: Determining Goodwill
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Case Study 2: Impairment Under SFAS
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Case Study 2: Impairment Under SFAS
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Exhibit 3.16 Target Company Busines
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Exhibit 3.17 Target Company Busines
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Case Study 2: Impairment Under SFAS
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Case Study 2: Impairment Under SFAS
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Case Study 2: Impairment Under SFAS
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25 Member of Technical Staff 63,329
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Exhibit 3.20 Target Company Valuati
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Case Study 2: Impairment Under SFAS
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Case Study 2: Impairment Under SFAS
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IPR&D Percent of BEA 14.29% 19.87%
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Exhibit 3.23 Target Company Valuati
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Exhibit 3.24 Target Company Valuati
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Case Study 2: Impairment Under SFAS
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Case Study 2: Impairment Under SFAS
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Endnotes 133ENDNOTES1. Financial Ac
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Reports and ReportingStandardsChapt
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Business Valuation Reporting Standa
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Valuation approaches and methods us
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
- Page 172 and 173:
Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
- Page 184 and 185:
Sample Intangible Asset Valuation R
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Exhibit 4.4 Target Company Business
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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45 Member of Technical Staff 109,00
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Sample Intangible Asset Valuation R
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Endnotes 183We have used financial
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Implementation AidsChapter 5The SEC
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Implementation Aids 187Exhibit 5.1:
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Implementation Aids 189CompletedN/A
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Implementation Aids 191CompletedN/A
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Implementation Aids 193CompletedN/A
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Implementation Aids 195CompletedN/A
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Implementation Aids 197ProvidedN/AC
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Implementation Aids 199ProvidedN/AI
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Implementation Aids 201ProvidedN/AS
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Implementation Aids 203Exhibit 5.3
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Implementation Aids 205Likelihood o
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IndexAAccounting Principles Board (
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Index 211Discrete financial informa
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Index 213categories, 26, 27characte
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Index 215Present value, 11, 33, 34,
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Index 217WWeibull Distribution, 66W