White Paper: Dual Multi-Period Excess Earnings in the Valuation of Intangibles
The purpose of this white paper is to discuss the application and issues of the multi-period excess earnings method (“MPEEM”) when two intangible assets
are being valued using this method.
Quick Reference Guide to Valuing Assets in Business Combinations
This resource is intended to serve as a quick reference to the allocation of total consideration transferred in a business combination under FASB ASC 805. It discusses business combinations, fair value assumptions, valuation of tangible assets and identifiable intangible assets, and the allocation of the consideration to the identifiable assets acquired, liabilities assumed and non-controlling interests in an acquisition.