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Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide
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Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide

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.

$70 - $100
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

Product Details

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:

  • Initial and subsequent accounting for IPR&D assets acquired in a business combination and an asset acquisition.
  • Key accounting considerations such as "used in R&D activities" criteria, unit of account, defensive IPR&D assets, useful life of completed intangible assets used in R&D activities, and elimination of core technology concept.
  • Detailed information on subsequent Day 2 accounting for acquired IPR&D assets, including such issues as determining useful life, amortization, and impairment testing.
  • Step-by-step guidance on how to measure fair value of IPR&D assets acquired in a business combination, asset acquisition, or for impairment testing and measurement purposes, including detailed discussions and examples of how to apply multiperiod excess earnings method, relief from royalty method and decision tree analysis.
  • Comprehensive example which illustrates using the relief from royalty method to value trade name and patents, the "with and without" method to value customer relationships, and the multiperiod excess earnings method to value developed technology and IPR&D.
  • Detailed discussion of steps to derive, prepare, and analyze the prospective financial information for IPR&D assets.
  • And more!

This guide also discusses and illustrates GAAP and SEC disclosure requirements for both IPR&D assets acquired in a business combination and asset acquisition.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$100.00
AICPA Members
$80.00
FVS Section Members
$70.00
ABV Credential Holders
$70.00
CFF Credential Holders
$70.00
CGMA Designation Holders
$70.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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This is a digital product. You will have access to the content for 1 year after purchase date. It is set to automatically renew upon expiration, at the current price and your membership level. Your credit card details will be saved to your account and you will have the option to edit this auto renewal after purchase
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Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide
Nonmember Price
$100.00
Price excluding sales tax
$100.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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