SFAS 141

Companies need to allocate the consideration paid for an acquisition among discrete assets, including tangible assets, in-process R&D, customers, employees and goodwill

 

SFAS 142

The value of intangibles and goodwill must be reassessed on an annual basis and any decrease must be reflected in an impairment charge.

 

SFAS 144

Decreases in the value of long-lived assets must likewise be recognized if they cannot be recovered over the life of the assets.

 

The professionals at Pagemill Partners understand the complexity and dynamic nature of the intangible assets used in the industry.