For many technology and pharmaceutical firms:
a. a large portion of their value to an acquirer might relate to in-process research and development (IPR&D).
b. in-process research and development (IPR&D) acquired in a business combination that meets the separability criterion as an asset is recognized and measured initially at fair value.
c. The firm that developed the in-process research and development (IPR&D) expensed the costs as they were incurred.
d. all of the above
e. none of the above
D
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Steve Bauman is the owner of a company that manufactures metal doors that are utilized by retail outlets in shopping malls or higher crime areas where the retailer wants to provide additional security to prevent break-ins. Steve is developing a new model that provides greater metal strength, is lighter, and is more attractive when in a closed position. He's interested in determining the breakeven point in order to establish minimum goals for the first month of production. Steve estimates that his fixed costs to produce the new model will be $60,000. He plans to sell the doors to retailers at a list price of $249. Variable costs are estimated to be $95. How many units will his business need to sell in order to reach the breakeven point?
A. 390 units B. 337 units C. 241 units D. 632 units E. 154 units
Which of the following statements about brand loyalty is most accurate?
A. The incidence of brand loyalty is steadily rising in North America. B. The best way to enhance brand loyalty is to brand all new products with the same brand name. C. Brand loyalty increases the perceived risk associated with impulse purchases. D. Brand loyalty results from the positive reinforcement of previous actions. E. Learning has little effect on brand loyalty because most habits are instinctual.
The statement of cash flows classifies cash inflows and outflows into three different activities: operating, investing, and financing. ? Required: ? Describe the types of transactions that would be included under each of those three activities.
What will be an ideal response?
In general, third parties do not acquire any rights under other people's contracts. Two exceptions include those for ________.
A. obligees and incidental beneficiaries B. assignees and intended third-party beneficiaries C. assignees and incidental beneficiaries D. obligees and intended third-party beneficiaries