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Apple Tops $1 Trillion Market Capitalization Threshold

Earlier this month, Apple became the first publicly traded U.S. company to surpass $1 trillion in market capitalization. It tops a list that, as of August ... read more >

Impairment Testing for Intangible Assets with Indefinite Lives

Accounting Standards Codification (“ASC”) 350 Intangibles – Goodwill and Other states that “an intangible asset with a finite useful ... read more >

Consider Stock Transactions When Performing Business Valuations

Business valuations performed for gift or estate tax purposes utilize the fair market value (“FMV”) standard of value. That is, the value of ... read more >