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.
Appraisers valuing a multinational company should expand their due diligence process to solicit information from company management about specific effects of operating in their particular location.
The new standard will reduce the number of situations in which deferred revenue will be adjusted in a purchase price allocation.
Business owners should constantly monitor their valuations to take advantage of opportunities.
Valuation specialists must be prepared to defend the choice of valuation methodology, assumptions and judgments to those who depend on valuations.
The board of directors of a BDC has the ultimate responsibility to ensure the fund’s portfolio represents fair value.
The potential for rising taxes due to huge U.S. government budgetary deficits are prompting many owners of privately held companies to consider their options.
When valuing a business that is multinational in scope, develop a proper due diligence framework and apply models that will accurately reflect the company’s exposure to various risks.
Traditional valuation methods tend to treat customer relationships as a primary asset. In many industries, however, customer relationships are not the most important asset.
Valuing investments in private companies requires a flexible approach.