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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.

$72 - $110
Do you have an AICPA membership? Log in to apply your member discount.

Format

E-book, Paperback

Availability

Product Number

AAGRDA13E

 Business & partner 
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.

More Details
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E-Book
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
E-book
$100.00
Paperback
$110.00
AICPA Members
E-book
$80.00
Paperback
$90.00
FVS Section Members
E-book
$72.00
CGMA Designation Holders
E-book
$72.00

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Assets Acquired to Be Used in Research and Development Activities - Accounting and Valuation Guide
Select from the following options:
E-book
$100.00
Paperback
$110.00
Nonmember Price
$110.00
Price excluding sales tax
$110.00
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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