ESOP Fables: Reviewing The Myths and Facts About Employee Stock Ownership Plans
In reality, many businesses are a perfect fit for ESOPs.
Pre-Acquisition Valuation: Intangible Assets and Contingent Consideration
In several instances, the knowledge gained from valuation support in the due diligence phase results in modifications or cancellations of transactions.
M&E Assets: Determining the loss of asset value from functional obsolescence
Determining the fair value of M&E assets for financial reporting purposes should include the consideration of three forms of depreciation: physical, economic and functional.
The ABCs of BDCs: Private Debt and SEC Concerns
Business development companies, or BDCs, represent a growing class of relatively large, closed-end, SEC-registered funds.
Common Valuation Issues With Illiquid Securities
Nuanced securities typically contain options and market conditions that alter cash flows over the life of the security and raise valuation challenges.
Functional Obsolescence: Loss of Asset Value Caused By Inefficiency or Inadequacies
A prudent investor will either implicitly or explicitly consider FO in the determination of a purchase price for the entire business.
What’s the Haircut? Determining the Fair Value of Deferred Revenue
Regardless of which accounting standard gives rise to deferred revenue, the valuation challenge is defining the performance obligation.
Valuation Concerns Pertaining to Assets in Franchise Restaurant Transactions
Restaurants continue to be attractive targets for financial sponsors and strategic acquirers
Understanding the Valuation of Profits Interests in Private Equity Transactions
To value profits interests, the economics of the equity capital must be clearly incorporated into the valuation.
AICPA Issues Accounting and Valuation Guide for IPR&D
The Guide discusses the application of various valuation techniques appropriate for IPR&D.