Business development companies, or BDCs, represent a growing class of relatively large, closed-end, SEC-registered funds. Most are publicly traded....
Valuation Research Corporation (VRC) has developed a unique approach to determining the fair value of customer relationships as part of a purchase...
The FASB amended Accounting Standards Codification (ASC) Topic 350 by introducing a qualitative assessment that may be used prior to performing step...
Diageo funded its pension plan with whiskey – actual “liquid assets.” And now a European public entity is contributing rights to...
In a previous Alert we discussed step 1 goodwill impairment testing and the appropriate test level, i.e. (i) enterprise (or invested capital) level...
Recent interactions with your auditors have likely resulted in greater audit scrutiny as a result of the Public Company Accounting Oversight Board (...
Since issuance of the AICPA Practice Aid, “Valuation of Privately-Held Company Equity Securities Issued as Compensation,” commonly...
Acquirers spend a significant amount of time on financing and planning for the integration of a company when making an acquisition. Yet, buyers often...
Since the issuance of Rule 2290 by the Financial Industry Regulatory Authority (FINRA) in 2007, more scrutiny has been placed on fairness opinions....
With many large companies emerging from bankruptcy, fresh start reporting has become a critical issue. Public and private entities that emerge from...
