The Only Legal Requirement for Fairness Opinions

California Corporations Code Section 1203 requires an affirmative fairness opinion to provide target shareholders with greater protection in takeover transactions.

Rollover Equity for Private Equity Deals

Valuation considerations for rollover equity in PE platform acquisitions.

Section 2000: Alternatives to Private Company Dissolution

Those seeking dissolution under California Corporations Code Section 2000 need to understand the role of appraisers as well as the ramifications of the standard and premise of value.

Keys to Avoiding Failed M&A Deals

50 percent of M&A deals fail. How can a board avoid deal failure before an acquisition?

Goodwill Hunting: Elimination of Step 2 & the Implications for Public Companies

The FASB has sought to simplify the accounting for goodwill impairment for several years.

FASB Issues Accounting Standards Update Clarifying the Definition of a Business

Within the ASU guidelines, there are two main thresholds to determine if an entity is a business.

Best Practices for Valuing Contingent Consideration

VRC continues to see many transactions where contingent consideration has been present.

Relying on Solvency Opinions: Considerations for Company Boards

Company boards often seek third-party solvency opinions in connection with leveraged transactions to assist them in fulfilling their board duties.

Economic Obsolescence: Discover Loss of Value Caused by External Factors

Identifying, measuring and applying the adjustment for EO can be a complex and iterative process.

Preparing for FASB Changes to Revenue Recognition and Lease Accounting

FASB guidance addresses inconsistency and weakness in existing revenue recognition and lease accounting requirements.