A Purchase Price Allocation (PPA) estimates the fair value of certain tangible and financial assets acquired in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805, Business Combinations (FASB ASC 805) and Topic 820, Fair Value Measurement (FASB ASC 820). The term “fair value” is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market ...
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