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.
Nearly a year since the Tax Cuts and Jobs Act was signed, there are still a number of questions about how to apply the new law but some areas, such as valuation, are beginning to get some clarity.
Q&A: How is the Tax Cuts and Jobs Act impacting company value and valuation approaches?
Monitoring value should be done in any economic environment, but the urgency to do so is greater when an economic upswing is several years old.
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.
IPR&D assets acquired in a business combination are subject to ASC 350 impairment testing requirements
Within the ASU guidelines, there are two main thresholds to determine if an entity is a business.