New AICPA Guidance Introduces Backsolve and Hybrid Approaches for Valuing Complex Equity Capital Structures

The backsolve method derives from a timely transaction in a private company’s equity.

Challenges in Valuing Contingent Consideration

ASC 805 provides guidance for whether it is contingent consideration or compensation.

PCAOB Comments Increase Auditor Scrutiny of Fair Value Measurements

Auditors have increased scrutiny around management forecasts which provide the foundation for valuation methods based on an income approach.

Valuation Critical Issue for Private Equity as SEC Scrutiny Increases

Under the Dodd-Frank Act, advisers to most private equity firms must register with the Securities and Exchange Commission (SEC).

Carried Interest Popular Form of Incentive Compensation

Since carried interest is tied to performance, it is an effective way for employers to recruit and retain employees.

FASB Issues Business Combinations Statement

One of the most controversial parts of SFAS 141(R) deals with accounting for contingent assets/liabilities.

Portfolio Valuations Satisfy Requirements of ASC 820

The challenge in arriving at fair value is often one of balancing current market conditions with appropriate assumptions.

Valuation Integral to Execution of Tax Strategies

Multinational companies face several compliance and planning issues.

Independence Critical When Selecting Opinion Provider

The independence of a fairness or solvency opinion provider is a critical issue that will not be overlooked by regulators or minority shareholders.

PCAOB Scrutiny Highlights Importance of Audit Review

The valuation industry has experienced a significant increase in time allocated to auditors in the review process.