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By Floyd A. Beams

An in-depth advisor to accounting that displays the main up to date enterprise developments.

This accomplished textbook addresses useful monetary reporting difficulties whereas reflecting contemporary company advancements and alterations in accounting standards.

This variation has been rewritten to align with the monetary Accounting criteria Board Accounting criteria Codification.

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Sample text

An intangible asset that the acquirer would be able to sell, license, or otherwise exchange for something else of value meets the separability criterion even if the acquirer does not intend to sell, license, or otherwise exchange it. … An acquired intangible asset meets the separability criterion if there is evidence of exchange transactions for that type of asset or an asset of a similar type, even if those transactions are infrequent and regardless of whether the acquirer is involved in them.

Servicing contracts such as mortgage servicing contracts # h. Employment contracts # i. Use rights such as drilling, water, air, timber cutting, and route authorities # Technology-Based Intangible Assets a. Patented technology # b. Computer software and mask works # c. Unpatented technology * d. [12] COST AND FAIR VALUE COMPARED After assigning fair values to all identifiable assets acquired and liabilities assumed, we compare the investment cost with the total fair value of identifiable assets less liabilities.

Video and audiovisual material, including motion pictures or films, music videos, television programs # Contract-Based Intangible Assets a. Licensing, royalty, standstill agreements # b. Advertising, construction, management, service or supply contracts # c. Lease agreements (whether the acquiree is the lessee or the lessor) # d. Construction permits # e. Franchise agreements # f. Operating and broadcast rights # g. Servicing contracts such as mortgage servicing contracts # h. Employment contracts # i.

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