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.

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.

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.