Under the Dodd-Frank Act, advisers to most private equity firms must register with the Securities and Exchange Commission (SEC).
Since carried interest is tied to performance, it is an effective way for employers to recruit and retain employees.
The valuation industry has experienced a significant increase in time allocated to auditors in the review process.
Identifying and valuing intangible assets in advance of a purchase has become a valuable step in the due diligence process.
Under SFAS 141R, there will be greater time pressure. SFAS 141 allowed a company one year to complete its purchase accounting.
Perhaps the most significant difference in approach relates to the way in which contingent liabilities assumed in a business combination are reported.
One of the most controversial parts of SFAS 141(R) deals with accounting for contingent assets/liabilities.
The challenge in arriving at fair value is often one of balancing current market conditions with appropriate assumptions.
Multinational companies face several compliance and planning issues.
The independence of a fairness or solvency opinion provider is a critical issue that will not be overlooked by regulators or minority shareholders.