Sapnas Featured in Mergers & Acquisitions Magazine

“Overall, it is still a seller’s market and business owners are realizing the benefits in prices paid, structure and other transaction-related items.”

Ask the Expert: Van Kirk Featured in Crain’s Cleveland

Larry sat down with Crain Content Studio – Cleveland to share his perspective on advantages and other considerations associated with seeking valuations.

Jane Myung Featured in Accounting Today: Elimination of Step 2, Implications for Public Companies

“While some public companies may initially embrace the simplification, some may recognize that fair value will now be equal to the carrying amount post impairment.”

Charles Sapnas Featured in Accounting Today: FASB Clarifies Definition of a Business

“The distinction between an asset purchase and a business combination can make a difference to a company’s financial reporting.”

Edward Hamilton Featured in Accounting Today: Best Practices for Valuing Contingent Consideration

Hamilton also shares examples to highlight current best practices using an option-based approach based on financial metrics such as revenue or EBITDA.

Five Misperceptions: Credit Valuation Adjustments in Swap Valuations

An overview for corporate accounting professionals of Credit Valuation Adjustments and five common misperceptions about them.

Optimal Number of Trials for Monte Carlo Simulation

A Monte Carlo Simulation is a technique is often used to find fair value for financial instruments for which probabilistic distributions are unknown.

ESOP: An Exit Opportunity for Professional Service Firms

VRC performs fairness opinions in connection with newly forming ESOPs and annual ESOP valuations.

Valuation Issues in Australia

Australian financial reporting is based on IFRS. The Australian Accounting Standards Board (AASB) has issued AASB standards mirroring IVS with a few very minor changes.

International Case Study: Valuing Distressed Energy Assets

In 2015, oil prices plummeted, which had a profound effect on the value of oil & gas and energy companies.