Intangible Asset Valuation for Tax Purposes
Dive into the complexities of valuing intangible assets for tax purposes and unravel the differences between Fair Market Value and Arm’s-Length Standards.
Dive into the complexities of valuing intangible assets for tax purposes and unravel the differences between Fair Market Value and Arm’s-Length Standards.
The continued growth of goodwill raises the stakes for U.S. & international standards setters considering changes to the way companies account for the assets.
Before making a purchase, acquirers should make sure a plan is in place to maximize the value of the acquired brand.
Any brand valuation presents a strategic planning opportunity to understand more about what drives value to the underlying company.
As public companies enter the traditional fourth-quarter impairment testing period, two big question marks are hanging over the market…
Identifying, measuring,and applying the adjustment for EO can be a complex and iterative process.
Developing valuations in a COVID-affected economy means taking new, altered views of a company along with making industry analysis de rigueur.
The SEC is making it a priority to focus on impairments related to COVID-19.
Not every company uses the same method for valuation. Recently, VRC and one of its key partners shared insight into their valuation “secret sauce.”
Some of the most significant financial consequences of the pandemic and other triggering events can be seen in both current and coming company disclosures.
How have in-house tax executives transitioned valuation considerations to mission-critical?
Patel: In today’s environment where companies are more intangible asset-based rather than tangible asset-based, there’s probably an evolution that needs to happen in terms of how you value inventory.
A video discussion about corporate goodwill, goodwill impairment, and financial analysis techniques that aid in determining if a business combination is living up to performance expectations.
Want to crush your fantasy football championship? Take a page out of a valuation professional’s playbook.
Tax amortization benefit rules differ between countries, and they can also change over time.
Revisiting the outcomes of two high-profile tax evasion cases involving image rights.
Originally considered a unique approach to determining the fair value of customer-related assets, the method has become mainstream methodology and evolved into a foundational analytical tool.
Changes for related-party transactions, especially among subsidiaries of multinational corporations, make updated transfer pricing studies a necessity to justify the charges, often including royalty rates, for these transactions.
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.
VRC provided a required valuation of tangible and intangible assets for a Master Limited Partnership (MLP) client in support of a purchase price allocation. There were no detailed fixed asset records; VRC needed to overcome significant data limitations.
VRC has noticed an emerging phenomenon: U.S.-based multinationals are taking steps to move intellectual property back into the U.S.
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.
In the high-end luxury market, where virtually all of an enterprise’s value derives from its brand or brand portfolio, the ability to accurately assess its value – to quantify and render tangible the intangible – is especially critical.
The cult of celebrity and “Image Rights” receive a lot of publicity – and consequently the attention of tax authorities.
Q&A: How is the Tax Cuts and Jobs Act impacting company value and valuation approaches?
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 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.
A technology company was purchased by large private equity investor. With the purchase price set, the new entity was capitalized with debt and three different types of equity securities.
Categorized as marketing/brand, customer, artistic, contract or technology-based assets, must be valued under ASC 805 & ASC 350
An industrial property consisting of various manufacturing machinery & equipment was a candidate for an ad valorem tax reduction.
The FASB has sought to simplify the accounting for goodwill impairment for several years.
Within the ASU guidelines, there are two main thresholds to determine if an entity is a business.
VRC continues to see many transactions where contingent consideration has been present.
A private equity sponsored cloud based provider of manager content, enterprise lending services granted certain management incentive units to participating executives, as compensation to incentivize management performance.
A leading commercial agribusiness client in Argentina was interested in selling their company, which was focused on cultivating and producing olive oil, table olives and wines.
We invite you to meet our international affiliate team and learn more about the depth of our capabilities and expertise.
How do you attach a price tag to something you can’t see or touch?
The OECD is moving in a direction similar to the U.S. in tightening controls.
A shareholder of a closely-held hedge fund was not receiving the appropriate level of compensation per agreement with the controlling interest shareholder.
A point often overlooked is that customers usually purchase products or services because of the presence of intellectual property, not a relationship.
Property taxes were levied on only real property portion of a hospital, key to analysis was separating the value of the business ops from that of real property.
A leading manufacturer of branded food products engaged VRC to estimate the fair value of certain intangible assets acquired in a business combination.
A client who designs, engineers, and manufactures value-added products and systems for automotive and light-vehicle manufacturers acquired an automotive components manufacturer.
A large multinational consumer products company acquired a South American company operating in the same space. VRC was engaged to estimate the value of the PP&E and intangible assets for financial reporting purposes.
A leading international producer of nitrogen products acquires a nitrogen manufacturing company requiring a valuation for allocation of purchase price according to ASC 805.
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.
We were retained by a leading provider of wireless messaging and information services to provide various valuation services for reorganization under Chapter 11 of the U.S. Bankruptcy Code.