0. Pearl Corporation bought Noodle Bowl Limited at the end of the fiscal year. While...

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Accounting

image 0. Pearl Corporation bought Noodle Bowl Limited at the end of the fiscal year. While negotiating the purchase price, Pearl's management team referred to the following three recent appraisals from independent valuation consultants. Required: Which of the above intangibles is likely to be recorded as a distinct identifiable asset in Pearl Corporation's consolidated financial statement? Which is likely to be recorded as part of goodwill? Explain your reasoning

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