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Audit and Accounting Guides & Audit Risk Alerts AICPA Accounting and Valuation Guide: Assets Acquired to be Used in Research and Development Activities
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ABSTRACTPrefaceIntroductionChapter 1 — Valuation Techniques Used to Measure Fair Value of In-Process Research and Development AssetsChapter 2 — Definition of and Accounting for Assets Acquired in a Business Combination That Are to Be Used in Research and Development ActivitiesChapter 3 — Accounting for Assets Acquired in an Asset Acquisition That Are to Be Used in Research and Development ActivitiesChapter 4 — Subsequent Accounting for Acquired Intangible Assets That Are to Be Used in Research and Development ActivitiesChapter 5 — Disclosures of Assets Acquired That Are to Be Used in Research and Development ActivitiesChapter 6 — Valuation of In-Process Research and Development AssetsGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefaceIntroductionChapter 1 — Valuation Techniques Used to Measure Fair Value of In-Process Research and Development AssetsChapter 2 — Definition of and Accounting for Assets Acquired in a Business Combination That Are to Be Used in Research and Development ActivitiesChapter 3 — Accounting for Assets Acquired in an Asset Acquisition That Are to Be Used in Research and Development ActivitiesChapter 4 — Subsequent Accounting for Acquired Intangible Assets That Are to Be Used in Research and Development ActivitiesChapter 5 — Disclosures of Assets Acquired That Are to Be Used in Research and Development ActivitiesChapter 6 — Valuation of In-Process Research and Development AssetsGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index