Practice aid to be released on business combinations. (accounting & auditing news).The AICPA AICPA See American Institute of Certified Public Accountants (AICPA). this month will release a new practice aid entitled en·ti·tle tr.v. en·ti·tled, en·ti·tling, en·ti·tles 1. To give a name or title to. 2. To furnish with a right or claim to something: Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devices, and Pharmaceutical Industries (No. 006609CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 12). The practice aid identifies best practices related to defining and accounting for, disclosing, valuing and auditing assets acquired to be used in R&D activities, including specific IPR&D projects. The practice aid also should be a useful tool for entities in all industries dealing with other kinds of intangible assets Intangible Asset An asset that is not physical in nature. Notes: Examples are things like copyrights, patents, intellectual property, and goodwill. These are the opposite of tangible assets. acquired in a business combination. To order a copy of the practice aid, contact the CPA2Biz Customer Service Center (see page 7; price: Dual AICPA/state society member, $46.40; AICPA member, $49.30; state society member, $52.20; non-member, $58). |
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