Valuation of assets for the purpose of acquisition accounting is simple due to the fact that the target company typically keeps the assets at fair market value.

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Valuation of assets for the purpose of acquisition accounting can be complex as it involves accounting for goodwill, intangible assets, and potential revaluation of assets to fair value. While the target company may maintain some assets at their fair market value, it is not always the case.

Valuation of Assets for the Purpose of Acquisition Accounting Is