47. For many technology and pharmaceutical rms: A. a large portion of their value to an acquirer might relate to in-process research and development (IPR&D). B. in-process research and development (IPR&D) acquired in a business combination that meets the separability criterion as an asset is recognized and measured initially at fair value. C. The rm that developed the in-process research and development (IPR&D) expensed the costs as they were incurred. D. all of the above E. none of the above