Fair Value Measurement: Practical Guidance and Implementation, 2nd Edition

Bibliography

Adobe. “Adobe Systems Incorporated Corporate Overview,” available at www.adobe.com (accessed April 21, 2009).

Afinowich, Jim, “Earnouts: Breaking the Impasse in Price Negotiations,” Fox&Fin Financial Group, February 2008, www.foxfin.com/articles/earnouts.htm.

Agiato, Joseph A., Jr., and Michael J. Mard. Valuing Intellectual Property and Calculating Infringement Damages, American Institute of Certified Public Accountants Consulting Services Practice Aid 99-2, 1999.

American Institute of Certified Public Accountants (AICPA). Accounting and Valuation Guide, Testing Goodwill for Impairment, Unpublished, anticipated updates to the working draft.

AICPA. Accounting and Valuation Guide, Testing Goodwill for Impairment, Working Draft released November 4, 2011.

AICPA. Audit and Accounting Guide, Guide for Prospective Financial Information.

AICPA. Audit and Accounting Guide: Investment Companies.

AICPA. “Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devises, and Pharmaceutical Industries.” AICPA Practice Aid, 2001: paragraph 5.3.88.

AICPA Auditing Fair Value Measurements and Disclosures. “A Toolkit for Auditors,” available at www.aicpa.org.

AICPA. “Authoritative Standards. “AICPA Professional Standards,” www.aicpa.org/publications/authoritativeStandards/Pages/authoritativeStandards.

AICPA. “Authoritative Standards. “PCAOB Standards and Related Rules” www.aicpa.org/publications/authoritativeStandards ...