Since carried interest is tied to performance, it is an effective way for employers to recruit and retain employees.
Valuing investments in private companies requires a flexible approach.
…many factors of a business must be considered when answering the question “what is the value of my closely held business.”
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…
Valuing a target company’s customer relationships is never straightforward.
Identifying and valuing intangible assets in advance of a purchase has become a valuable step in the due diligence process.
Under SFAS 141R, there will be greater time pressure. SFAS 141 allowed a company one year to complete its purchase accounting.
Perhaps the most significant difference in approach relates to the way in which contingent liabilities assumed in a business combination are reported.
One of the most controversial parts of SFAS 141(R) deals with accounting for contingent assets/liabilities.
Multinational companies face several compliance and planning issues.