Estate Planning Valuation Considerations for Privately Held Businesses Preparing for Sale
Business owners preparing for a sale but still needing to execute their estate plan may see beneficial opportunities in using a common estate planning tool.
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.
In Flux: The Current State of Goodwill & Impairment
As public companies enter the traditional fourth-quarter impairment testing period, two big question marks are hanging over the market…
Ready. Set. IP-whoa.
Valuations are a requirement throughout the IPO process. Management teams are well-advised to seek professional expertise early to avoid missteps and save time, efforts, and cost.
The SEC’s Not-So-Gentle Reminder: Show Your Work
The SEC is making it a priority to focus on impairments related to COVID-19.
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.
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.
Technology
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.
Consumer Products
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.
NOL Carryforwards
NOL carryforwards are a valuable asset & ownership or equity changes can trigger a valuation requirement
Employee Stock Ownership Plans (ESOP)
Feasibility studies, valuations, transaction design & structuring for Employee Stock Ownership Plans (ESOPs)
Tangible Assets: Real Estate & M&E
Valuations for real estate, real property, machinery & equipment, lifing studies and more
Manufacturing
An industrial property consisting of various manufacturing machinery & equipment was a candidate for an ad valorem tax reduction.
Preparing for FASB Changes to Revenue Recognition and Lease Accounting
FASB guidance addresses inconsistency and weakness in existing revenue recognition and lease accounting requirements.
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.
Key Value Drivers in Wealth Management Firms
Wealth management is human capital driven, which is measured through the financial operating results of the business.
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.
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.