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IBBI Registered Valuer
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Chartered Accountants

What is the difference between IRC 409A, ASC 805, and ASC 350 valuations

IRC 409A determines the Fair Market Value (FMV) of common stock for employee stock option grants, ASC 805 governs the allocation of purchase consideration in business combinations, while ASC 350 requires periodic impairment testing of goodwill and certain indefinite-lived intangible assets for financial reporting under US GAAP.