Transaction Opinions
Business Combinations
ASC 805 (FAS 141R) and ASC 350 (FAS 142) govern the valuation
of intangible assets in connection with business combinations.
When companies merge, they have to allocate the value of the assets
of the new entity, including identifiable intangible assets, such
as goodwill.
Because the value of these assets increases
and decreases over time, impairment testing is needed to identify
any significant changes in value.
For more information on our valuations
and impairment testing for compliance with ASC 805 and ASC 350, contact
Pluris today.
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