Noncontrolling Interests in Business Combinations

BVResearch Pro
Training Event Transcripts
November 27, 2018
Lindsay Hill
Chad Bruntz
Arlene Towarnicke
fair value for financial reporting

Summary

Determining the fair value of a noncontrolling interest (NCI) can be as difficult as determining whether discounts are necessary. And quantifying discounts, if applicable, requires many complex considerations and involves significant judgment. To properly evaluate the cash flow, risk, and marketability of a NCI, both qualitative and quantitative analyses must be performed to determine the unique characteristics of the equity interest being valued. Join Lindsay Hill, Chad Bruntz, and Arlene Towarnicke for a walk-through of the considerations from the perspective of financial and strategic buyers. Learn the circumstances in which this guidance applies and other considerations such as synergies and complex capital structures that complicate the analysis.
Non-controlling Interests in Business Combinations
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