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Topics hide Identifying an asset group for valuation purposes Identifying an asset group for valuation purposes Identifying an asset group Identifying an asset group for valuation purposes is a starting point as one of many scenarios in considering the sale of (part of) a business. An entity acquires assets and assumes liabilities in a business … Read more
Licensing establishes a customer’s rights to the intellectual property of an entity. Licenses of intellectual property may include, but are not limited to, licenses of any of the following: Software (other than software subject to a hosting arrangement) and technology Motion pictures, music, and other forms of media and entertainment Franchises Licensing Patents, trademarks, and … Read more
(adsbygoogle = window.adsbygoogle || []).push({}); The measurement period in business combinations explains the one year window allowed in properly accounting for business combinations or as they have been called in the past acquisitions/M&A etc. The accounting for a business combination requires substantial effort and resources. The initial accounting often is incomplete at the end of … Read more