Goodwill Impairment in a Troubled Economy
Valuation experts Ed Morris, Jim Alerding, and Brian Steen will cover the hands-on, must-know issues relating to recognizing, testing, and accounting for goodwill impairment. For all valuation practitioners, this presentation is an imperative preparation for the coming wave of impairment-related valuation issues. Indeed, Ed Morris notes "we've seen some increase in goodwill impairment for the 2008 financial statements, but we think that's going to continue—and if nothing else accelerate—in 2009, and get into some of ...
ClearOne Communications v. Chiang
Court distinguishes between reasonable certainty standard required in lost profits cases from mathematical certainty required in award of prejudgment interest.
Personal Goodwill Excluded, Accounts Receivable Included in Professional Practice in Illinois Marital Dissolution Case
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Schneider v. Schneider
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Parties failed to distinguish personal and practice goodwill
Wife’s expert, Richard Schwartz, testified that the fair market values of ADC and Gastro were $911,200 and $1,477,000, respectively,Husband was a gastroenterologist who owned a clinic ...
Williams v. Williams
The issue in this marital dissolution was the fair market value of husbands medical clinic and surgery center. Goodwill was the major point of disagreement between the experts.
Court values and distributes partner's interest in enterprise goodwill of Ernst & Young
One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y"), including his interest ...
Revised Opinion on Rehearing
In the February 2002 issue, we abstracted the Dec. 10, 2001, opinion in this case. Both parties filed petitions for rehearing, which were granted. This opinion on rehearing replaces the original opinion. The only material change in the new opinion addresses when the withdrawing partner's debt to the partnership should be offset.
Bobrow v. Bobrow
One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y").
Intangible asset and intellectual property valuation in bankruptcy - part 2 of 2
This article is excerpted from a longer paper (available at BVLibrary.com ) that presents a four-step process to valuing and disposing of intellectual property and intangible assets in a bankruptcy ...
Valuation for SFAS 141 & 142
Matching Expectations with Motivations: Valuing Intangible Assets , Joel F. Johnson, M&A Today , Feb. 2002, pp. 1-3. With the release of SFAS 141 and 142, all intangible assets must be iden ...
Valuing sports franchise intangible assets
How to Value Professional Sports Franchise Intangible Assets , Eric A. Thornton , Insights , Special Issue 2002, pp. 9-17, Willamette Management Associates, www.willamette.com . The Internal Re ...
Association for Corporate Growth provides market insights
Following are highlights of selected presentations at the Association for Corporate Growth meeting in Orlando, April 10-13, 2002. The next annual meeting will be April 30 to May 3, 2003 at the Del Cor ...
What is going concern value?
I would be very interested in your comments about the following statement: "The value of the going concern refers to the total value of the property, including both the real property and ...
Valuing your assets
Valuation: What Assets Are Really Worth , Alfred M. King , John Wiley & Sons, Inc. Available from Business Valuation Resources, 7412 S.W. Beaverton-Hillsdale Hwy, Suite 106, (888) BUS-VALU [287-82 ...