PCAOB Scrutiny Highlights Importance of Audit Review

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

Pre-Acquisition Valuation Key Step in Due Diligence Process

Identifying and valuing intangible assets in advance of a purchase has become a valuable step in the due diligence process.

Effective Date for SFAS 141R Approaching Fast

Under SFAS 141R, there will be greater time pressure. SFAS 141 allowed a company one year to complete its purchase accounting.

Valuation Integral to Restructurings/Bankruptcies

Obtaining an objective valuation is a key component of the restructuring process.

IASB Issues Business Combinations Statement

Perhaps the most significant difference in approach relates to the way in which contingent liabilities assumed in a business combination are reported.

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.

Current Practice Issues Pertaining to Sec. 409A

In the original Practice Aid, there was no mention of the back-solve approach. Since then the technique has come into widespread use.