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SFAS 141R valuations

FAS 141R Mark-to-Market

According to SFAS 141r Business Combinations, companies must apply the purchase method of accounting for business combinations, including the mark-to-market of the target’s balance sheet. Part of the purchase method of accounting requires a core deposit study to determine the estimated useful life, amount of the core deposit intangible, and the appropriate method for amortizing the core deposit intangible.