Generally Accepted Accounting Principles (GAAP) require that a company’s intangible assets be valued and recorded in the event it is purchased by another company in a business combination. Knowing how intangible assets are valued and how to account for them can go a long way in making sure that the accounting for a new acquisition goes smoothly and will pass your auditor’s review.
After reading this e-book, you'll have a better understanding of these basic valuation concepts:
- Purchase price allocations
- Intangible asset valuation
- Management involvement in purchase price allocation process
- Indefinite-lived intangible asset impairment testing