New Transfer Pricing Rules Have Implications for Intellectual Property Valuation

The OECD is moving in a direction similar to the U.S. in tightening controls.

Financial Sponsor: Hedge Fund

​A shareholder of a closely-held hedge fund was not receiving the appropriate level of compensation per agreement with the controlling interest shareholder.

Distributor Method: An Alternative Technique for Valuing Customer Relationships

A point often overlooked is that customers usually purchase products or services because of the presence of intellectual property, not a relationship.

Valuation Requirements for Business Combinations

PJ Patel discusses the valuation requirements in a business combination.

Healthcare

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.

Brands: Food & Beverage

A leading manufacturer of branded food products engaged VRC to estimate the fair value of certain intangible assets acquired in a business combination.

Automotive

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

AICPA Issues Accounting and Valuation Guide for IPR&D

The Guide discusses the application of various valuation techniques appropriate for IPR&D.

Consumer Products

​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.

Chemical

A leading international producer of nitrogen products acquires a nitrogen manufacturing company requiring a valuation for allocation of purchase price according to ASC 805.