Valuation Insights, First Quarter 2014 Publication

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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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