Developments Relating to Intangibles in Transfer Pricing

In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.

AICPA Issues Accounting and Valuation Guide for IPR&D

The Guide discusses the application of various valuation techniques appropriate for IPR&D.

FASB Endorses PCC’s Accounting Alternatives for Private Companies

Amid controversy, the FASB endorsed the first two accounting alternatives approved by its Private Company Council (PCC).

Know the Value of Your Business

Business owners should constantly monitor their valuations to take advantage of opportunities.

Valuation Critical for C Corp to S Corp Conversion

Why does an entity choose to convert from a C corporation to an S corporation?

Market Participant Acquisition Premiums

When valuing a business, determining the control premium is a significant, and often controversial, issue.

Issues Pertaining to Accounting for Income Taxes

Valuation allowances are one of the areas frequently challenged by auditors.

Fair Value Pricing: How Directors Can Avoid Material Risks

Valuation specialists must be prepared to defend the choice of valuation methodology, assumptions and judgments to those who depend on valuations.

Fair Value Considerations: Accounting for Embedded Derivatives

Embedded derivatives require valuation at issuance and revaluation at all subsequent quarters with changes in value reported in earnings (non-cash).

Lease Accounting Standards

Peter Morrison discusses the proposed changes to lease accounting standards.