‏551.00 ₪

Accounting and Valuation Guide - Assets Acquired To Be Used In Research and Development Activities

‏551.00 ₪

ISBN13

9781937352783

יצא לאור ב

זמן אספקה

21 ימי עסקים

עמודים

208

פורמט

Paperback / softback

תאריך יציאה לאור

13 בדצמ׳ 2016

לדלג לסוף של גלריית תמונות

לדלג להתחלה של גלריית תמונות

פרטים

This new 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.

מידע נוסף

מידע נוסף
עמודים	208
פורמט	Paperback / softback
ISBN10	1937352781
יצא לאור ב	NC
תאריך יציאה לאור	13 בדצמ׳ 2016
תוכן עניינים	Introduction .01-.11 History and Organization of This Guide .05-.11 1 Valuation Techniques Used to Measure Fair Value of In-Process Research and Development Assets .01-.34 Introduction .01-.05 Cost Approach .06-.09 Market Approach .10-.12 Income Approach .13-.34 2 Definition of and Accounting for Assets Acquired in a Business Combination That Are to Be Used in Research and Development Activities .01-.68 Introduction .01-.05 Key Concepts .06-.38 Recognition of Assets Acquired in a Business Combination .06-.15 Attributes of an Acquired IPR&D Project .16-.17 Unit of Account .18-.24 Core Technology .25-.27 Assets Held for Sale .28 Defensive IPR&D Assets .29-.33 Temporarily Idled or Abandoned Assets .34-.35 Completed Intangible Assets Used in R&D Activities .36-.37 Tangible Assets Used in R&D Activities .38 Explanatory Comments .39-.68 Scope of R&D Activities .39-.43 Specific IPR&D Projects Life Cycle .44-.47 Specific IPR&D Projects Substance .48-.53 Specific IPR&D Projects Incompleteness .54-.63 Questions and Answers Miscellaneous .64-.68 3 Accounting for Assets Acquired in an Asset Acquisition That Are to Be Used in Research and Development Activities .01-.31 Introduction .01-.09 Key Concepts .10-.12 Key Differences in the Accounting for Asset Acquisitions and Business Combinations .10 Relevant Accounting Guidance .11-.12 Explanatory Comments .13-.31 Alternative Future Use .13-.27 Questions and Answers Miscellaneous .28-.31 4 Subsequent Accounting for Acquired Intangible Assets That Are to Be Used in Research and Development Activities .01-.86 Introduction .01 Business Combinations .02-.79 Accounting for Indefinite-Lived IPR&D Assets .10-.31 Accounting for Assets Resulting From R&D Activities .32-.79 Income Tax Considerations .80-.82 Valuation Allowance Assessments .80-.81 Identifying the Applicable Tax Rate to Calculate Deferred Tax Assets and Liabilities .82 Additional Considerations for Asset Acquisitions .83-.86 5 Disclosures of Assets Acquired That Are to Be Used in Research and Development Activities .01-.12 Business Combinations .01-.07 Additional Considerations for Asset Acquisitions .08-.12 Questions and Answers Asset Acquisitions .11-.12 6 Valuation of In-Process Research and Development Assets .01-.200 Introduction .01-.02 Considerations Related to FASB ASC 820 .03-.25 Overview .03-.05 Identification of Market Participants .06-.14 Highest and Best Use for Nonfinancial Assets .15-.25 Use of Prospective Financial Information .26-.78 Overview .26-.27 Steps .28-.78 Application of the Multiperiod Excess Earnings Method to IPR&D Assets .79-.138 Overview .79-.81 Steps .82-.132 Additional Considerations for the Multiperiod Excess Earnings Method .133-.136 Illustrative Example: Multiperiod Excess Earnings Method .137-.138 Application of Relief From Royalty to IPR&D Assets .139-.153 Overview .139-.141 Steps .142-.151 Illustrative Example: Relief From Royalty Method .152 Additional Considerations for Relief From Royalty Method .153 Application of Decision Tree Analysis to IPR&D Assets .154-.170 Overview .154 Pharmaceutical IPR&D Valuation Example: Decision Tree Analysis .155-.168 6 Valuation of In-Process Research and Development Assets continued Summary of Decision Tree Analysis .169-.170 Other Methods .171-.172 Valuation Report Considerations .173-.184 Identification and Description of IPR&D Assets .176 Valuation of IPR&D Assets .177-.183 Reconciliation of Value Estimates .184 Comprehensive Example .185-.200 Overview .185-.186 Trade Name .187-.188 Patents .189-.190 Customer Relationships .191-.192 Developed Technology .193-.194 IPR&D .195-.197 Additional Analysis .198-.199 Schedules .200 Glossary Index of Pronouncements and Other Technical Guidance Subject Index
זמן אספקה	21 ימי עסקים