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AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES
www.cheneliere.infoauditing fair value measurements and disclosures: allocations of the purchase price under fasb statement of financial accounting standards no. 141, business combinations, and tests of impairment under fasb statements no. 142, goodwill and other intangible assets, and no. 144, accounting for the impairment or disposal of long-lived assets a toolkit for auditors