“The distinction between an asset purchase and a business combination can make a difference to a company’s financial reporting.”
Hamilton also shares examples to highlight current best practices using an option-based approach based on financial metrics such as revenue or EBITDA.
The article further discusses that the IRS has issued a request for comment on whether it should revise its procedures for granting permission to tax accounting methods.
As featured in BVU, FASB changes to revenue recognition and lease accounting and the impacts valuation professionals should be considering.
An overview for corporate accounting professionals of Credit Valuation Adjustments and five common misperceptions about them.
A Monte Carlo Simulation is a technique is often used to find fair value for financial instruments for which probabilistic distributions are unknown.
VRC performs fairness opinions in connection with newly forming ESOPs and annual ESOP valuations.
Australian financial reporting is based on IFRS. The Australian Accounting Standards Board (AASB) has issued AASB standards mirroring IVS with a few very minor changes.
In 2015, oil prices plummeted, which had a profound effect on the value of oil & gas and energy companies.
Once we understand the investment thesis and portfolio, VRC focuses on their valuation process.