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In the Accounting Standards Update No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, the Financial Accounting...
“The amendments in this Update provide a screen to determine when a set is not a business. The screen requires that when substantially all of the fair value of the...
There are many reasons why companies enter into a merger or acquisition transaction. Regardless of the specific drivers, however, the common theme underlying all merger...
Contingent consideration, also referred to as an earnout, is commonly used to bridge a valuation gap, provide continuing incentive to business sellers or account for the...
Each and every solvency opinion is subject to a unique analysis, since the solvency opinion is – by definition – only applicable to one, single, unique...
As seen in the July 2017 issue of BVR's Business Valuation Update VRC Senior Advisor, Mike Mathieson, recently discussed the coming FASB changes to revenue...
Economic obsolescence (EO) is the loss of value resulting from external economic factors to an asset or group of assets. EO is often encountered in valuation work...
Under ASC 820  fair value accounting rules, corporations must consider counterparty risk when reporting the value of a swap contract as either an asset or a...
In 2016, the Financial Accounting Standards Board (FASB) issued accounting updates on two significant topics: revenue recognition and lease accounting. Companies should...
According to a study of 224 family offices, private equity represented 22 percent of assets on average, more than any other asset class except listed equities. Most...