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Business Valuation

Articles 31 - 40 of 40

Research and Development Acquired in a Business Combination

Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805 requires that an acquirer of a business

Single Physician Practice Valuation

The success of a single physician practice is normally reliant on the physician’s reputation, knowledge and level of patient trust. These qualities,

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.

Three Approaches for Real Estate Holding Company Valuations

Valuing real property owned by a real estate holding company usually involves utilizing three approaches to value: the Cost Approach, Income Approach and

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Financial Accounting Standards Board (FASB) and Goodwill Impairment for Public Companies and Not-for-Profit Organizations

Recently, the Financial Accounting Standards Board (“FASB”) discussed whether and how to change the subsequent (post-transaction) accounting

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

Auto Dealership Transaction Activity Update

Kerrigan Advisors, an auto dealership acquisition advisory firm, reported that total automobile dealership transaction activity increased by a record 17%

Determining Reasonable Royalty Damages in Patent Infringement Cases

In a prior article, we talked about determining lost profits damages in patent infringement cases. As discussed there, patent owners are to be compensated

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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

Trends in Goodwill Impairment - Part 2

This writing is a follow-up to the previously issued “Trends in Goodwill Impairment” and discusses the 2014 goodwill survey of FEI members.

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