In-Process Research & Development

IPR&D assets acquired in a business combination are subject to ASC 350 impairment testing requirements

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.

Five Misperceptions: Credit Valuation Adjustments in Swap Valuations

An overview for corporate accounting professionals of Credit Valuation Adjustments and five common misperceptions about them.

Preparing for FASB Changes to Revenue Recognition and Lease Accounting

FASB guidance addresses inconsistency and weakness in existing revenue recognition and lease accounting requirements.

Valuation Issues in Australia

Australian financial reporting is based on IFRS. The Australian Accounting Standards Board (AASB) has issued AASB standards mirroring IVS with a few very minor changes.

Key Value Drivers in Wealth Management Firms

Wealth management is human capital driven, which is measured through the financial operating results of the business.

Understanding Convertible Debt Valuation

At a time of generally low interest rates, convertible notes are alternatives to straight debt securities.

Westlaw Journal, Delaware Corporate: Weak vs. Strong Fairness Opinions

How do board members know they have received a strong fairness opinion? What factors should apply when assessing the opinion’s strength?

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.