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.
Accounting and Valuation Conference Tackles Critical Issues for Credit Funds
Ahead of an uncertain 2018, senior VRC professionals provided their insights regarding trends in accounting, valuation, taxes and other industry practices.
Image Rights: Valuable Intellectual Property
The cult of celebrity and “Image Rights” receive a lot of publicity – and consequently the attention of tax authorities.
Podcast: Valuation Challenges in Accounting for M&A
Companies will need to take more ownership of their valuations.
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.