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In Process Randd
Beginning of essay
PURCHASED IN-PROCESS RESEARCH AND DEVELOPMENT
When one company purchases another, it absorbs the acquired firm’s assets and liabilities onto its balance sheet. One part of the acquired company that belongs to neither area is in-process research and development. “Acquired in-process re ....
Middle of essay
.... question as to whether IPR&D is an asset, a company can simply take an excessive loss up-front to the benefit of future periods. The misleading result in periods immediately after the acquisition are higher earnings, higher earnings per share, higher return on assets, and higher return on equity (http://www.sec.gov/news/speeches/spch251.htm).
Past to Present
The first widely reported use of a sizable IPR&D write-off occurred in 1990 when Lotus Corporation acquired Samna in a $65 million tra.... |
| Number of words: 2347 |
Approximate pages: 9 |
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