The Evolution of the Distributor Method
Originally considered a unique approach to determining the fair value of customer-related assets, the method has become mainstream methodology and evolved into a foundational analytical tool.
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.