intangible assets

Using the FASB Codification as a guide, do you agree or disagree with the author’s assessment of the valuation as it relates to FASB codification?clearly justify your answer.

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Find an article that discusses the valuation of intangible assets. Using the FASB Codification as a guide, do you agree or disagree with the author’s assessment of the valuation as it relates to FASB Codification?Clearly justify your answer.