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Fair Value for Financial Reporting
This section provides information, articles, and tools relevant to valuations performed for purposes of financial reporting, including guidance on how to: (a) implement Statement of Financial Accounting Standards No. 141 and No. 142; and (b) audit fair value estimates. Additionally, it provides the Fair Value Measurement Toolkit, which includes reference materials for performing valuations in connection with business combinations and acquired goodwill and other intangible assets.
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