FASB Implements Improvements to Deferred Revenue Accounting in Acquisitions

New FASB guidance allows companies to apply the revenue recognition standard (ASC 606).

With $3.6 Trillion in Goodwill on the Books of U.S. Companies, Panelists Argue Attention Must Be Paid

The continued growth of goodwill raises the stakes for U.S. & international standards setters considering changes to the way companies account for the assets.

Tom Gottfried

Mr. Gottfried specializes in business enterprise, credit/debt instruments, equity, intangible asset and portfolio valuations. He has over 15 years of experience in planning, facilitating and…

New World Order Valuations

Developing valuations in a COVID-affected economy means taking new, altered views of a company along with making industry analysis de rigueur.

Avoiding Valuation Surprises in M&A

Not every company uses the same method for valuation. Recently, VRC and one of its key partners shared insight into their valuation “secret sauce.”

Bulls vs. Bears vs. a Pandemic: How do Control Premiums Change?

In market downturns, can we anticipate the impact on control premiums? VRC analyzed the data.

Best Practices in Accounting for M&A Transactions (Part 2)

In the second episode of VRC’s video series, we discuss non-controlling interest in private equity deals and step acquisitions.

Best Practices in Accounting for M&A Transactions (Part 1)

In the first episode of VRC’s video series, we discuss determining the purchase price allocation in the deal, earnout structures, rollover equity, non-controlling interest in PE deals, and step acquisitions.

Podcast: Navigating Intangible Asset Valuation

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.

The State of Goodwill & Impairments

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.

How to Win Your Fantasy Football League? Use Valuation Methodologies!

Want to crush your fantasy football championship? Take a page out of a valuation professional’s playbook.

Understanding Tax Amortization Benefit Considerations and the International Impact

Tax amortization benefit rules differ between countries, and they can also change over time.

Contingent Consideration: Practical Pointers for Earnouts in Business Combinations

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.

Kevin Hagemeier

Mr. Hagemeier has significant experience with public and private corporate needs including transactional consulting. He specializes in valuation engagements including intangible assets for business combinations,…

Energy

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.

Mercedes Falcon

Ms. Falcon has extensive experience in business valuation for financial and tax purposes, project management and corporate finance. Prior to joining Valuation Research, Ms. Falcon…

Adriana De La Mora

Ms. De La Mora has extensive experience preparing valuations for financial reporting, tax, M&A, and strategic planning purposes utilizing discounted cash flow, guideline company, and…

What Directors Consider During Takeover Talks

What issues must board members contemplate when facing a competitor’s takeover offer?

Keys to Avoiding Failed M&A Deals

50 percent of M&A deals fail. How can a board avoid deal failure before an acquisition?

Anthony Pumphrey

Mr. Pumphrey has over 15 years of experience in valuation engagements for public and private companies in support of business combinations (ASC 805), impairment testing…

Pre-Acquisition

When considering an acquisition, management teams need accurate valuations of the target’s assets & liabilities

Tax and Dealmaking

A valuation partner who understands the role and responsibilities of the tax professional can bridge solutions to meet acquisition objectives.

Managing Deal Stakeholders

Valuations need to meet the requirements of all stakeholders – corporate development, financial reporting & tax. Can it be done?

Deal-Related Accounting Implications

The role of the CFO and the corporate controller’s group continues to grow and evolve into a critical position with the deal team.

Stakeholder Alignment

Whether it is the original deal price, accounting related issues, or tax-related issues, you really have to have all of those parties on the same page, speaking the same language and communicating. Valuation is at the center of that.

Technology

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.

Agribusiness

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.

VRG: Our International Capabilities

We invite you to meet our international affiliate team and learn more about the depth of our capabilities and expertise.

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.

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.

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.

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.

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.