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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