Tag: Valuation

Crypto & Blockchain

The Significance of Fairness and Valuation Opinions in Private Fund Advisers’ Transactions – and Perhaps Digital Assets?

Over the years, the Securities and Exchange Commission (SEC) has championed the principles of transparency, fairness, and investor protection in the financial markets. As the …

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Coronavirus Impacts On The Investment Industry: What You Need To Know

By now, it’s apparent that controlling the COVID-19 outbreak will take longer than anticipated. As the nation watches its favorite restaurants, gyms, and stores shutter …

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Coronavirus and 409A Valuations

Navigating Through Uncertainty… Privately-held companies have valuations performed by qualified appraisers for a variety of reasons, including financial and tax reporting, to support business decisions, …

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ASC 820

Valuing Customer Relationships – Misconceptions of the Distributor Method

General guidance for valuing intangible assets is provided in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topics 805, 350, and 820.  Detailed …

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Fairness Opinions

A Quick Reminder About Fairness Opinions

While we’ve written on this topic in the past, given the high volume of transaction (M&A, investment, etc) activity over the past few years, we …

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IRC § 1202 – Qualified Small Business Stock: For Some Investors, Some Serious Tax Savings

Background Internal Revenue Code section 1202 (IRC 1202) – Qualified Small Business Stock, allows capital gains from select small business stock to be excluded from …

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Advisory Services – Modeling: ASC 606 Product Lives

Background The adoption date of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (ASC 606), was …

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IRC 409a/ASC 718

Don’t Put Off Hiring Just Because You’re Fundraising

Hiring people and raising money are two of the most important challenges that start-ups face.  Neither task is a one-time undertaking, and in the current …

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Helping Out With a Spin-Out

Background In 2017, per Newzoo, digital gaming achieved a truly impressive feat – it surpassed all other forms of entertainment with respect to total revenue …

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