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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • By specifically identifying patents, trademarks, trade secrets, licensing agreements and other IP involved in a business combination as intangible assets that require a separate valuation apart from goodwill, FASB has highlighted the importance of IP in the allocation process (see FASB Changes Accounting for IP on Balance Sheet).
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