Goodwill Hunting: Elimination of Step 2 & the Implications for Public Companies
The FASB has sought to simplify the accounting for goodwill impairment for several years.
FASB Issues Accounting Standards Update Clarifying the Definition of a Business
Within the ASU guidelines, there are two main thresholds to determine if an entity is a business.
Best Practices for Valuing Contingent Consideration
VRC continues to see many transactions where contingent consideration has been present.
Economic Obsolescence: Discover loss of value caused by external factors
Identifying, measuring,and applying the adjustment for EO can be a complex and iterative process.
Preparing for FASB Changes to Revenue Recognition and Lease Accounting
FASB guidance addresses inconsistency and weakness in existing revenue recognition and lease accounting requirements.
All in the Family (Office): Valuation Needs for Direct Private Equity Investments
Family offices making private equity investments need to be aware of valuation issues related investments in complex structures.
Can Your Business Have a Range of Value?
Did you realize that your business has multiple values at the same time?
Trump vs. Clinton: What’s (The Brand Value) In a Name?
Any brand valuation presents a strategic planning opportunity to understand more about what drives value to the underlying company.
What’s Behind the Proliferation of Unicorns?
What seems apparent is that validations of valuation have made unicorns look more like a herd of Uber drivers in San Francisco.
Understanding and Valuing S Corporations
The most significant court case was probably Gross vs. Commissioner, which held that an S-Corp has a tax rate, but that tax rate was zero.