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Technical

Reasonable Royalties: What CPAs Should Know - Part 1

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Kimberly J. Schenk, CPA, CFF | Free | AICPA | 20 May 2015 | AICPA.org

Business & intangible assets - other intangible assets
Foundational
Article

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This is the first in a two-part series. This first part describes the basic framework of a reasonable royalty analysis.

Topics covered:

Fair value measurement: Technical: Business & intangible assets - other intangible assets, Foundational
Forensic & valuation services: Technical: Fair value, Foundational

Technical

Reasonable Royalties: What CPAs Should Know - Part 1

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