English to Portuguese Bus/Financial Business/Commerce (general)

The purpose of our work is to identify and value certain tangible and intangible assets from [] following its acquisition by [], according to SFAS 141 (R) ‘Business Combinations’.

...requires that the cost assigned to an acquired intangible asset be the same whether the asset is acquired piecemeal or in a non-taxable business combination in which the asset had no corresponding tax basis.

We understand that the acquisition of [] is being treated by [] as a business combination.