Question
1. Compare the recognition criteria for intangible assets acquired in a business combination to the ones for internally-generated intangible assets. Discuss whether a companys workforce
1. Compare the recognition criteria for intangible assets acquired in a business combination to the ones for internally-generated intangible assets. Discuss whether a companys workforce can be recognized in the course of a business combination.
2. How does a company go about determining the fair value at acquisition date? What is the fair value hierarchy?
3. Which valuation methods are allowed for the measurement of intangible assets acquired in the course of a business combination? Which input parameters are typically needed when measuring intangible assets (using one of the methods identified above)?
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