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ASC 805 Valuation Update: Application Software

Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) have consistently emphasized the importance of accurate business combination accounting.  The introduction of the substantially updated guidance coincided with the recession, resulting in 2010 to be the first full year for the healthy, post-FAS 141R M&A activity.  We studied the accounting purchase price allocation results with the focus on goodwill and identifiable intangible asset for Application Software companies.  Please download our summary by clicking on the image below.

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409A ValuationASC 805ASC 805 Purchase AccountingBusiness InterestsFair Market ValueFair ValueFinancial InstrumentsFinancial ReportingIntangible Asset ValuationIP ValuationLife SciencesPortfolio ValuationPurchase AccountingPurchase Price AllocationTax ComplianceTax ValuationTerm SheetTransactions
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