Expand the following panels for additional search options.

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.

BV News and Trends March 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.

FASB updates Topic 805 on business combinations regarding deferred revenues

The Financial Accounting Standards Board (FASB) announced an update to its business combinations standard (Topic 805) aimed at clarifying how to apply requirements under its revenue recognition rule.

Power Panel: Live Expert Answers for Today's Tough BV Questions

What is going on next in BV? While we don’t have a crystal ball, we do have the next best thing. Thought leaders Jay Fishman, Neil Beaton, Ray Rath, and Stacy Collins on hand to answer your questions on what is changing, trends within the profession, and thought processes behind tackling tough problems. What’s more, if you send in a video of yourself asking the question, you will get free admission to the session. Use ...

BVU News and Trends January 2021

A monthly roundup of key developments of interest to business valuation experts.

FASB probes fair value of restricted equity securities

The FASB has a project in initial deliberations, titled Effect of Underwriter Restrictions on Fair Value Measurements.

BVU News and Trends October 2020

A monthly roundup of key developments of interest to business valuation experts.

FASB seeks to simplify fair value for private-company shares

The Financial Accounting Standards Board (FASB) has issued a proposal drafted by the Private Company Council (PPP) that would simplify how private companies determine the fair value of the shares underlying a share-option award on its grant date or modification date.

Valuation of Inventory: Taking Stock of the Guidance

Given divergences in both practice and guidance, inventory valuation can seem challenging. In this webinar, Anthony Pumphrey will illustrate simple, straightforward modifications to the valuation of inventory that you can incorporate into your valuation process. Review what comprises the book value of inventory and valuation guidance from the FASB, the IRS, and the AICPA. Next, walk through an example valuation of raw materials, work-in-progress, and finished goods in accordance with this guidance. The example provided ...

BVU News and Trends April 2020

A monthly roundup of key developments of interest to business valuation experts.

Millennials and auto trends in D&P ‘Valuation Insights’ 1Q20

Surprisingly, millennials place a material value on car ownership, and a high percentage expect to make another car purchase in the next five years, according to a recent survey from Duff & Phelps.

Explanations of all new FASB guidance in one spot

A convenient tool for understanding all of the new financial reporting standards from the FASB is available on the organization’s own website, points out an article in the Tennessee CPA Journal (January/February 2020).

Fair Value Measurements in 2020

CEIV. MPF. IVS. In the world of Fair Value Measurement it can be hard to keep your acronyms straight let alone keep your pulse on the latest developments. Expert Mark Zyla leads the demystifying session to help the rest of us to stay current on the issues. Bring questions and start 2020 off right with a kick off session from the man who literally wrote the book on Fair Value Measurements.

BVU News and Trends December 2019

A monthly roundup of key developments of interest to business valuation experts.

BVU News and Trends October 2019

A monthly roundup of key developments of interest to business valuation experts.

FASB delays several sets of accounting standards

The FASB has voted to delay the effective dates for private companies and certain other entities for the standards on accounting for leases, credit losses (known as CECL), and hedging.

New FASB philosophy staggers effective dates

The Financial Accounting Standards Board (FASB) has outlined a new philosophy under which it plans to extend and simplify effective dates for private companies, smaller public companies, not-for-profit organizations, and employee benefit plans.

BVU News and Trends June 2018

A monthly roundup of key developments of interest to business valuation experts.

Firms unprepared for new lease accounting

Only one in five finance, accounting, and other professionals say their companies are “extremely” or “very” prepared to comply with the Financial Accounting Standards Board’s (FASB) and International Accounting Standards Board’s (IASB) respective new lease accounting standards, according to a recent poll from the Deloitte Center for Controllership.

FASB provides major new opportunity for appraisers - part 2 of 2

The Financial Accounting Standards Board (FASB) issued Statements of Financial Accounting Standards (SFAS) 141 and 142 in the fall of 2001. SFAS 142 changes the accounting for goodwill from an ...

FASB provides major new opportunity for appraisers - part 1 of 2

The two statements issued by FASB this fall, Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets, will change the accounting for intangible as ...

"Less time to write-off goodwill"

"FASB Focuses on Intangible Assets," Scott L. Beauchene , Valuation Strategies , March/April 2000, pp. 4-11, 47. This article discusses the Financial Accounting Standards Board (FASB) September ...

1 - 25 of 29 results