The classification of a transaction as either a business combination or an asset acquisition for financial reporting purposes has recently received greater attention. The differences between the two types of transactions can...more
8/8/2024
/ Accounting Standards ,
Acquisitions ,
Asset Purchase Agreements ,
Asset Valuations ,
Business Assets ,
Business Valuations ,
Fair Market Value ,
Goodwill ,
IFRS ,
Look-Back Measurement Period ,
Mergers ,
Non-Controlling Interests ,
Valuation
In the years since FAS 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have been goodwill/bargain...more
Here are five things to remember when performing the valuation of shares of a closely held entity for gift and estate tax reporting...more
4/28/2021
/ Business Valuations ,
Closely Held Businesses ,
Estate Tax ,
Fair Market Value ,
Gift Tax ,
IRS ,
Revenue Rulings ,
Shareholders ,
Stocks ,
Tax Planning ,
Valuation
The valuation of private equity investments has recently garnered greater marketplace attention, and the SEC is updating its guidance on these valuations for the first time in 50 years. Managing Director Paul Legoudes and...more
10/8/2020
/ Energy Market ,
Energy Sector ,
Fund Managers ,
Guidance Update ,
Investors ,
Private Equity ,
Private Equity Firms ,
Private Equity Funds ,
Regulatory Oversight ,
Securities and Exchange Commission (SEC) ,
Transparency ,
Valuation
As private equity fund managers assess the economic impact of COVID-19, developing reliable valuation processes and procedures for their investments will ensure transparency to regulators and investors....more
Private equity fund managers need to develop reliable valuation processes and procedures when conducting fair value analyses in support of their investments to allow for a seamless review by independent auditors....more
1/22/2020
/ Accounting Standards ,
AICPA ,
Audits ,
Discounts ,
EBITDA ,
GAAP ,
IFRS ,
Income Taxes ,
Independent Audits ,
Private Equity ,
Private Equity Funds ,
Securities and Exchange Commission (SEC) ,
Valuation ,
Venture Capital
The valuation of private equity and venture capital investments has recently garnered greater marketplace attention. This comes as investors are demanding more transparency and information than ever before. The U.S....more
Over the last few years, technology has become increasingly more prominent in the extraction and production of oil and natural gas. Oilfield service and drilling providers have worked to develop greater technological...more
6/5/2018
/ Accounting Standards ,
Audits ,
Exploration and Production Assets ,
Natural Gas ,
Oil & Gas ,
PCAOB ,
Purchase Price ,
Research and Development ,
Resource Extraction ,
Valuation ,
Well Drilling