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.
Financial reporting in Japan is mostly based on Japanese Generally Accepted Accounting Principles (JGAAP) and International Financial Reporting Standards (IFRS).
“As we consider how other types of customer-related intangibles are valued, the distributor method has now evolved into a foundational analytical tool to assist in determining cash flow, discount rates, and value.”
As seen in the Jan. 2019 issue of Mergers & Acquisitions magazine, Jeff Miller discusses potential expected trends for PE firms in 2019.
Hamilton and Woodward will present a case study of an acquisition and discuss several valuation and financial reporting concepts surrounding the sample case.
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.
All participants in the current M&A frenzy are responsible for understanding deal issues; panelists agreed that valuation experts are an important resource.
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.