Contingent Consideration: Practical Pointers for Earnouts in Business Combinations

Contingent consideration can salvage a business combination when buyer and seller can’t agree on value, which is especially true in a frothy deal environment with high valuations and overpayment concerns.

ASC 842 Lease Accounting: Simplifying the Incremental Borrowing Rate Debacle

Implementation of the ASC 842 lease accounting standard is putting companies in a challenging position to determine their applicable incremental borrowing rate.

Private Equity & Venture Capital Valuations

How did a roomful of credit managers learn to stop worrying and love the AICPA Private Securities Valuation Guide?

Mergers & Acquisitions: Expert Panelists Discuss Best Practices

All participants in the current M&A frenzy are responsible for understanding deal issues; panelists agreed that valuation experts are an important resource.

Fairness Opinions: How to Avoid Conflicts of Interest When Seeking a Provider

Fairness opinions provide substantial benefits – if the opinion process is performed correctly.

Stock Options & ASC 718: Consider Total Ramifications

The top six issues you need to address when issuing share-based compensation.

Podcast: Valuations in M&A

“We’ve come a long way in terms of determining how to calculate fair value.”

Tax Reform Flips International IP and Tax Structuring into Reverse

VRC has noticed an emerging phenomenon: U.S.-based multinationals are taking steps to move intellectual property back into the U.S.

Convertible Notes Valuation

The valuation challenge with a hybrid security is to consider both the equity and debt components in a combined framework – this challenge is not without its tradeoffs.

Introduction to a Refined Approach to Inventory Valuation

With limited authoritative guidance around inventory valuation best practices in business combinations, these modifications may improve the valuation process.