ARTICLES - Financial Reporting - A NEW SCORECARD FOR INTELLECTUAL PROPERTY - FASB's new standards on business combinations identify intellectual property as intangible assets requiring a separate valuation apart from goodwill. Here's some guidance on how to spot potential accounting problems to ensure companies are not subject to SEC scrutiny after a deal is completed.
|Year of publication:||
|Authors:||Donohue, James J. ; Vallario, Cynthia Waller|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 193.2002, 4, p. 75-80
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