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.

Valuing a Minority Shareholder’s Common Stock Amid Capital Restructurings

Valuing investments in private companies requires a flexible approach.

What’s the Value of My Business or Asset? It Depends…

…many factors of a business must be considered when answering the question “what is the value of my closely held business.”

Using the Distributor Model to Value Customer Relationships

The distributor method is a powerful tool for the valuation of customer relationships in situations where these relationships are a supporting asset and where there are appropriate market inputs…

Hard-to-Value: Customer Relationships

Valuing a target company’s customer relationships is never straightforward.

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.

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.

Valuation Integral to Execution of Tax Strategies

Multinational companies face several compliance and planning issues.