This new guide provides practical guidance and illustrations related to the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities.
This guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets).
This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Key topics covered:
This guide also discusses and illustrates GAAP and SEC disclosure requirements for both IPR&D assets acquired in a business combination and asset acquisition.
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