Pay vs. Performance Disclosure Requirements: Expected term of option grants, simple or not?

Addressing the challenge of developing and supporting the expected term used in the Black-Sholes Option Pricing Model to determine fair value of grants to PEOs and NEOs.

Industry Update: CPG Personal Care

Just released! Read VRC’s latest Industry Update on the CPG Personal Care in the public company space for relevant market data, trends in EBITDA multiples, notable deals and more.

SEC Requires Pay-Versus-Performance Fair Value Disclosures

Public company filer disclosures must provide added color on the full scope of executive compensation packages, changes in fair value of equity awards issued principal and named executive officers.

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.

Q1 2021 Economic Snapshots

High-level visual summaries of leading economic and financial indicators in major economic markets.

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…

COVID Impact on Non-Control Equity Holdings

Both public and private companies carrying minority equity stakes at cost under FASB ASC 321 may need to fair value them due to COVID-19.

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.