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.
Implementation of the ASC 842 lease accounting standard is putting companies in a challenging position to determine their applicable incremental borrowing rate.
How did a roomful of credit managers learn to stop worrying and love the AICPA Private Securities Valuation Guide?
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 provide substantial benefits – if the opinion process is performed correctly.
The top six issues you need to address when issuing share-based compensation.
“We’ve come a long way in terms of determining how to calculate fair value.”
VRC has noticed an emerging phenomenon: U.S.-based multinationals are taking steps to move intellectual property back into the U.S.
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.
With limited authoritative guidance around inventory valuation best practices in business combinations, these modifications may improve the valuation process.