Valuation Insights, First Quarter 2014 Publication

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Valuation Insights, First Quarter 2014

In this edition of Valuation Insights, we discuss the AICPA’s new Accounting and Valuation Guide, Assets Acquired to Be Used in Research and Development Activities (“IPR&D Guide”).

The article highlights topic areas covered in the guide as well as some of the more substantive valuation updates. Other topics covered in this issue include:

  • Valuation and transfer pricing impacts of the proposed new lease accounting standard
  • Highlights of the Duff & Phelps European and Canadian goodwill impairment studies
  • The increasing role of independent fairness opinions in helping Boards of Directors fulfill their fiduciary duty
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