Agenda available for ASA winter Fair Value conference
Ray Rath (Globalview Advisors) has put together a fine agenda for the winter edition of the ASA Fair Value Virtual Conference on December 15.
BV News and Trends October 2022
A monthly roundup of key developments of interest to business valuation experts.
Recap of the ASA New York Fair Value Conference
Important takeaways from the recent conference on these topics: global cost of capital, ASC 718 valuations, ESG impacts on value, discount rate for intangibles, hard-to-value securities, SPAC warrants, and more.
BV News and Trends September 2022
A monthly roundup of key developments of interest to business valuation experts.
Comments wanted on AICPA draft of business combinations guide
The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.
AICPA releases draft of business combinations guide
The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.
BV News and Trends August 2022
A monthly roundup of key developments of interest to business valuation experts.
Do fair value audit woes impact M&A?
A new study suggests that firms avoid obtaining intangibles via acquisition because they don’t want to face scrutiny from the PCAOB over impairment matters.
BV News and Trends July 2022
A monthly roundup of key developments of interest to business valuation experts.
Takeaways from the ASA Fair Value Conference
The 2022 ASA NY Fair Value Conference was held in hybrid form (online and in-person from Hoboken, N.J.) on June 16.
FASB hits ‘pause’ on goodwill project
The big news at the 2022 ASA NY Fair Value Conference last week was that the FASB has dropped its project on goodwill, but it could be revisited in the future.
Human capital and valuation explored in new paper
Everyone knows the phrase “our people are our most valuable asset,” but just how does human capital generate value for organizations?
A Bird’s-Eye View of Major Intangible Asset Benchmarks
This is an analysis of over 30,000 intangible assets and the types most prevalent in acquisitions, including asset values, royalty rates/profit margins, and useful lives.
BV News and Trends May 2022
A monthly roundup of key developments of interest to business valuation experts.
PPA breakdown for air freight and logistics firms
Goodwill represents 56% of the purchase price in recent transactions in the air freight and logistics industry, reports Valuation Research Corp. (VRC).
Live from Hoboken! ASA’s New York Fair Value Conference June 16
An on-site attendance option is available for this year’s New York Fair Value Conference presented by the American Society of Appraisers.
Houlihan Lokey updates its PPA study
Analysts at Houlihan Lokey have released its 2019 and 2020 Purchase Price Allocation Study, which examines key data points of purchase price allocations (PPAs) recorded by U.S. public registrants.
BV News and Trends March 2022
A monthly roundup of key developments of interest to business valuation experts.
Deloitte replaces pub on impairments and disposals
Deloitte has published A Roadmap to Impairments and Disposals of Long-Lived Assets and Discontinued Operations, which includes its insights into the guidance in ASC 360-101 and ASC 205-20 on impairments and disposals of long-lived assets and presentation of discontinued operations.
BV News and Trends February 2022
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends January 2021
A monthly roundup of key developments of interest to business valuation experts.
Intangibles, ESG, and digital assets are on the FASB’s new research agenda
In response to feedback received in an agenda consultation, the Financial Accounting Standards Board (FASB) announced that its research agenda now will include the following projects.
Impairments triggered by climate change
For the first time in a securities filing, Exxon Mobil Corp said that some of its oil and gas properties may face impairment due to climate change, according to a report in Reuters.
ASA fair value virtual conference today, December 1
The American Society of Appraisers will hold its 2021 ASA Fair Value Virtual Conference on December 1 from 1:00 p.m. to 5:10 p.m. ET.
Benchmark Data on Contract-Based Intangible Assets and Remaining Useful Lives
Many contract-based relationships represent identifiable intangible assets that require valuation apart from goodwill. The data here are from the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, which includes data from almost 16,000 purchase price allocations.