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”). Additionally, we examine valuation and transfer pricing impacts of the proposed new lease accounting standards; highlights of the Duff & Phelps European and Canadian goodwill impairment studies; and the role of fairness opinions in helping Boards of Directors fulfill their fiduciary duty.
 
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