In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.
The Guide discusses the application of various valuation techniques appropriate for IPR&D.
Amid controversy, the FASB endorsed the first two accounting alternatives approved by its Private Company Council (PCC).
Business owners should constantly monitor their valuations to take advantage of opportunities.
Why does an entity choose to convert from a C corporation to an S corporation?
When valuing a business, determining the control premium is a significant, and often controversial, issue.
Valuation allowances are one of the areas frequently challenged by auditors.
Valuation specialists must be prepared to defend the choice of valuation methodology, assumptions and judgments to those who depend on valuations.
Embedded derivatives require valuation at issuance and revaluation at all subsequent quarters with changes in value reported in earnings (non-cash).
Peter Morrison discusses the proposed changes to lease accounting standards.