ACCT3563

ACCT3563 - are needed to determine the value which may...

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On the other hand, there are still several difficulties in determining the value of goodwill such as measurement uncertainty and reliability. These difficulties arise due to the fact that there is no active market for identifiable intangible assets (IIA) and therefore estimation or forecasts
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Unformatted text preview: are needed to determine the value which may introduce error. Also, historical costs that are incurred in developing or creating the IIA are not generally a reliable indicator of value. Therefore, some users may lose their confidence due to these factors....
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