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The business combination standards (ASC 805 and IFRS 3) require entities to recognize separately from goodwill the identifiable intangible assets acquired in a business combination at their acquisition-date fair values. Few intangible assets are traded in an active market. When they are, fair value can be measured by reference to the quoted price of an identical asset and can be a Level 1 measurement. When they are not traded, the reporting entity will need to use one or more valuation approaches/techniques. Figure FV 7-7, which follows the description of the approaches, summarizes some key considerations for measuring the fair value of intangible assets.

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