First, Do No Harm
Opinion: The FASB is soliciting feedback on whether and how to further simplify the accounting for goodwill and intangible assets for public companies. This may be setting off down a harmful course of accounting treatment.
How to Win Your Fantasy Football League in 2019? Use Valuation Methodologies!
Want to crush your fantasy football championship this year? Take a page out of a valuation professional’s playbook.
‘Insulated, But Not Immune.’ How Private Loan Players View the Post-Credit Crunch World
Though portfolios and deal pipelines weren’t completely inoculated against the downturn, several structural features of the mid-market lending space weathered the storm.
Q2 2019 Economic Snapshots
Quick-hit visual summaries of the leading economic and financial indicators in major economic markets.
Valuing Private Equity & Private Debt
Private equity and private debt investors are acutely focused on new AICPA Guidance that recommends a “calibration” approach for valuing private securities.
Valuation Takeaways From Market Volatility Spikes
Market volatility spikes prompt considerations of appropriate methodologies for factoring market indications into valuations and reflection on when “smoothing” techniques should be employed.
Q1 2019 Economic Snapshots
Quick-hit visual summaries of the leading economic and financial indicators in major economic markets.
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.