Pre-Acquisition Valuation: Intangible Assets and Contingent Consideration

In several instances, the knowledge gained from valuation support in the due diligence phase results in modifications or cancellations of transactions.

VRC Publishes White paper on FASB/PCC Guidance on Goodwill Impairment and Business Combinations

“We think private companies need to carefully consider whether they should adopt the PCC’s guidance.”

Private Company Council Alternatives Impact on Business Combinations and Goodwill Impairment

Under the PCC guidance, private companies can limit customer-related intangibles from other assets acquired in a business combination.

Valuation Requirements for Business Combinations

PJ Patel discusses the valuation requirements in a business combination.

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.

Golden Parachute Payments Under Section 280G

Golden parachute payments may be made to disqualified individuals contingent upon a change in control.

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.

Challenges in Valuing Contingent Consideration

ASC 805 provides guidance for whether it is contingent consideration or compensation.

PCAOB Comments Increase Auditor Scrutiny of Fair Value Measurements

Auditors have increased scrutiny around management forecasts which provide the foundation for valuation methods based on an income approach.

Pre-Acquisition Valuation Key Step in Due Diligence Process

Identifying and valuing intangible assets in advance of a purchase has become a valuable step in the due diligence process.