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Valuation of a Note Receivable

There are certain situations where the fair market value of a note can be less than the face value. For example, if Company A holds a note receivable from ... read more >

Determining the Value of Your Business

What earnings should I use to value my business? Should I use historical, projected or an average of historical earnings? The answer is…it depends. ... read more >

Does Excess Working Capital Increase the Value of a Company?

What is the role of working capital in a business valuation? Pretend that your company is having a business valuation prepared for estate planning purposes ... read more >

FASB Simplifies Accounting for Intangible Assets in a Business Combination

The FASB, Financial Accounting Standards Board, has issued Accounting Standards Update (ASU) No. 2014-18, Business Combinations (Topic 805): Accounting ... read more >

Valuing Automobile Dealerships

Typically, when valuing an automobile dealership, all three approaches to valuation, the Income Approach, the Market Approach and the Asset-Based Approach ... read more >

Are Auditors Expected to Understand Valuation Methods and Assumptions

Auditing fair value measurements can be tricky for an auditor with no valuation experience. Nevertheless, auditors are expected to understand the valuation ... read more >

Calculating Lost Profits

If your business lost earnings from an event such as a fire, would you know how to calculate the loss for the insurance claim? There are many factors that ... read more >

The Importance of the Internal Rate of Return Calculation in Allocating the Fair Value of a Purchased Entity

An internal rate of return (IRR) calculation can be very useful in terms of evaluating whether or not to make an investment in equipment, or even in a ... read more >

Valuing a Non-Competition Agreement

There are two important assumptions that need to be addressed in order to determine the value of the non-competition agreement. Christy Samek explains.... read more >

Testing Tangible and Intangible Assets for Impairment

Considering the economic environment, many companies may need to review tangible and intangible assets for impairment. If your company needs to complete ... read more >