Stock Options & ASC 718: Consider Total Ramifications
The top six issues you need to address when issuing share-based compensation.
Financial Sponsor: Hedge Fund
A hedge fund client held convertible note in a company that restructured outstanding debt. As part of restructure, the note was exchanged for two separate Term Loans.
We were retained by an energy production company whose subsidiary acquired distressed energy assets from an energy & production company. In selecting a valuation methodology, we needed to consider the significant divergence in the enterprise value of the business versus the un-discounted value of the assets given the dramatic drop in commodity prices at the time.
Valuation Issues in the UK and Europe
Considering a business transaction in the UK or Europe? A variety of valuation-related issues are relevant to your decision-making process.
A PE-sponsored cloud based provider granted equity compensation incentives to executives. To comply with financial reporting requirements of Accounting Standards Codification 718 (ASC 718), the provider engaged VRC to determine the fair value of the issued units.
A leading high-tech materials and derivative precision components company engaged VRC to determine appropriate arm’s length royalty rates for IP for Transfer Pricing.