iRubric: Microchip-Microsemi acquisition rubric

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Microchip-Microsemi acquisition Celgene Acquisition Case Rubric Code: GXCB993 By tschaefe Ready to use Public Rubric Subject: Accounting Type: Assignment Grade Levels: Graduate

Microchip Case Descriptions
	Not so Good 0 pts	Good 1 pts	Very Good 2 pts
Microsemi acquisition reasons	Not so Good Little or very cursory motivations for the acquisition are provided	Good Discussion from the annual report but nothing from the financial press.	Very Good Discussion from both the annual report and from a financial press source.
Accounting method	Not so Good Accounting method never really identified.	Good Accounting method is cited with no effective elaboration.	Very Good Accounting method is both identified and main details are briefly discussed in student's own words.
Precombination service compensation	Not so Good Little or only brief description of pre-combination service treatment.	Good Discussion simply "cut and pasted" from the annual report/ASC.	Very Good Various details of the pre-combination service costs are presented in the writer's own words. The theoretical reason behind the accounting treatment is briefly discussed along with appropriate ASC citations and discussion.
Allocation to assets acquired, etc.	Not so Good Little or only very brief calculation provided.	Good Calculations simply "cut and pasted" from the annual report.	Very Good Detailed calculations prepared by student with brief discussion of some of the theoretical reasons behind the calculations.
In-process R&D	Not so Good Little or only brief description of accounting treatment for IPR&D.	Good Discussion simply "cut and pasted" from the annual report.	Very Good Discussion (in student's own words) includes the nature of IPR&D as an asset, useful life considerations, reasons for the difference with ongoing IPR&D, or other considerations.