Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devices, and Pharmaceutical Industries

In addition, you’ll find chapters on:

• Concept of fair value
• Valuation approaches to estimating fair value of assets acquired - general discussion
• Definition of assets acquired that are to be used in research and development activities
• Accounting and disclosure of assets acquired that are to be used in R&D activities
• Valuation of assets acquired
• Auditing acquired IPR&D estimates

Plus, get an overview of each topic, step-by-step details, sample valuations, and a sample audit program.

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This publication has not been updated for pronouncements issued since the date of this publication in 2001.

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Find out more information on the Forensic and Valuation Services Member Section.