The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. With the increase in acquisition activity in the healthcare industry, buyers need to be aware of ...
In the years since Financial Accounting Standard (FAS) 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, most business combinations have resulted in the recognition of ...
Learn about the differences valuation practitioners face in valuing the assets between business combinations and asset acquisitions. The decision of whether to classify a transaction as either a ...
In the years since FAS 141 (now codified as ASC 805, "Business Combinations") was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have ...
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