Our Thoughts On

Sort by


Business Valuation

Articles 41 - 50 of 51

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

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.
Register to receive our weekly newsletter with our most recent columns and insights.

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

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%
Register to receive our weekly newsletter with our most recent columns and insights.

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

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
Register to receive our weekly newsletter with our most recent columns and insights.

This site uses cookies to ensure that we give you the best user experience. Cookies assist in navigation, analyzing traffic and in our marketing efforts as described in our Privacy Policy.