How do firms account for the wide range of intangible assets

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1- How do firms account for the wide range of intangible assets that frequently comprise a large proportion of the value in many business combinations?

2- Don't all consolidations end up with one of the companies dominating? Isn't it the nature of the beast? So, did pooling of interests ever make any sense in terms of two companies having equal influence after the consolidation?

3- What is the difference, if any, between acquisition costs and direct combination expenses? What are some examples of each?

Reference no: EM131221521

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