Carla S. Nunes

Carla S. Nunes has more than 25 years of experience in valuation, financial reporting, and tax, with deep expertise in cost of capital, market data,…

Nilufer Usta

Nilufer Usta has more than two decades of experience providing valuation and financial advisory support to privately held and publicly traded companies. She has extensive…

Adam Smith

Mr. Smith has over 25 years of experience in the valuation industry. He has conducted valuations of businesses, intangible assets, derivatives, and more, serving a…

Contingent Consideration: Practical Pointers for Earnouts in Business Combinations

Contingent consideration can salvage a business combination when buyer and seller can’t agree on value, which is especially true in a frothy deal environment with high valuations and overpayment concerns.

Mercedes Falcon

Ms. Falcon has extensive experience in business valuation for financial and tax purposes, project management and corporate finance. Prior to joining Valuation Research, Ms. Falcon…

Adriana De La Mora

Ms. De La Mora has extensive experience preparing valuations for financial reporting, tax, M&A, and strategic planning purposes utilizing discounted cash flow, guideline company, and…

Consumer Products

A brand valuation that estimated the fair value of intangible assets acquired in a business combination was needed by a personal care product company for the sale of its branded and private label products.

Anthony Pumphrey

Mr. Pumphrey has nearly two decades of experience in valuation engagements for public and private companies in support of business combinations (ASC 805), impairment testing…

FASB Issues Accounting Standards Update Clarifying the Definition of a Business

Within the ASU guidelines, there are two main thresholds to determine if an entity is a business.

Automotive

A client who designs, engineers, and manufactures value-added products and systems for automotive and light-vehicle manufacturers acquired an automotive components manufacturer.