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Prescription for Valuing Intangible Assets in Health Care
The economic realities of declining physician reimbursement, increasing practice costs, and a greater number of competitors for hospital services are prompting many hospitals and individual practices to combine forces. Under Statement of Financial Accounting Standard No. 141 (FAS 141), Business Combinations, the purchase price in a combination is allocated to the fair value of assets acquired and liabilities assumed, including goodwill and intangible assets. Download PDF
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