MNP Library

Correctly Applying Fair Value Standards: What You Need to Know About Purchase Price Allocations and Goodwill Impairment Tests

Monday, February 14, 2011 by Chris Perret

Given that the transaction market is on the incline, it's timely to remember the importance of properly of properly recognizing assets acquired in an acquisition has not. Properly accounting for assets acquired in a merger or acquisition can have significant monetary implications for a company.
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A Higher Standard for Appraisal Professionals: What you need to know before selecting an appraiser

Thursday, December 16, 2010 by Bob McNally

The Canadian Association of Insolvency and Restructuring Professionals has updated the Standards of Professional Practice effective this year. This includes Standard 10-2 Appraisals. This standard defines the duty of care that needs to be applied when an insolvency and restructuring professional Member uses an appraiser.
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Valuing Mineral Rights In Today's Market

Wednesday, April 21, 2010 by Rob Rabichuk

Recently, the CRA has begun to take a closer look at how the value of a mineral right has been determined for taxation purposes. The following article offers insight into the history of ownership of mineral rights, the reason for valuing mineral rights, how mineral rights were historically valued and the proper approach for valuing mineral rights.
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