The backsolve method derives from a timely transaction in a private company’s equity.
ASC 805 provides guidance for whether it is contingent consideration or compensation.
Auditors have increased scrutiny around management forecasts which provide the foundation for valuation methods based on an income approach.
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.
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.
The valuation industry has experienced a significant increase in time allocated to auditors in the review process.