The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. With the increase in acquisition activity in the healthcare industry, buyers need to be aware of ...
In the years since FAS 141 (now codified as ASC 805, "Business Combinations") was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have ...
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