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FASB has voted to endorse a GAAP alternative to exempt private company lessees from a requirement to consolidate variable interest entities (VIE) in common control leasing arrangements. Initiated by the Private Company Council (PCC), the exemption would be allowed under specific conditions including:
- Private company lessee and the lessor entity are under common control
- Private company holds a…
It’s not as simple as it seems
This article explores the fact that the valuation of a simple debt instrument, such as a promissory note, can be anything but simple. It is observed that the sum of unpaid debt, as well as accrued interest, may well overstate the value of the promissory note. Also covered is whether assets tied to notes need to be valued separately.
Four things valuators should know about medical claims and coding
While all valuators need to be able to cite specific factors considered in the determination of fair market value, many times the measures selected could be applied to a variety of industries. In this first of a two-part series, Jeffry Moffatt examines why revenue is most often a primary area of interest for valuation, because…
If you use a company’s internally developed projections when developing a discounted cash flow estimate of value, what are the real risks?
This article offers a practical guide to using a company’s budget and plan for utilizing future projections in a discounted cash flow calculation.
Are there hidden risks to the valuator?
The best defense against liability is a good offense. As Joseph Petrucelli explains in this article, a good starting point to ensure the appropriate level of professional skepticism and due professional care is maintained in engagements is asking the question: “What would a reasonable person think about my judgment?”
2014 Valuation Handbook—Guide to Cost of Capital
Plus: Cost of Capital Analyzer by ValuSource
Both Available through NACVA and ValuSource
Salt Lake City, UT—February 19, 2014
Duff & Phelps has announced it will provide the data previously published in Morningstar’s Ibbotson® SBBI® Valuation Yearbook in its new publication, the 2014 Valuation Handbook—Guide to Cost of…
Separability and transferability are key
This overview examines intangible assets within business combinations through the lens of FAS 141. Fair value is covered as well as identification and classification protocols.