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Real Options: Examples and Applications

Real options represent the application of option-pricing models to the valuation of strategic investment opportunities where future decisions can be made contingent on the resolution of uncertainty.

Private Placements: Reg D, Reg A, Crowdfunding

Private placements are transactions involving the sale of securities that are not required to be registered with the Securities and Exchange Commission (SEC) under the Securities Act of 1933.

Partnership Tax Return: Introduction

Partnerships must file Form 1065, U.S. Return of Partnership Income. Form 1065 requires substantial information, including income, deductions, gains, losses, and specific schedules.

Business Structures: Tax and Other Considerations

Many founders ask the question about the preferred legal form their business should have. Selection of the appropriate legal status depends on a number of considerations.

Tax Treatment of Startup and Organizational Costs

To qualify as startup or organization costs and, thus, be subject to specific IRS rules, the costs must satisfy certain requirements.

Asset Impairment: Special Considerations

Many parts of impairment test are based on the concept of fair value. Fair value standard is used as part of impairment testing of PP&E, intangible asset subject to amortization, goodwill and other indefinite-lived intangible assets.

Monte Carlo Simulation: Examples

A Monte Carlo simulation uses samples of input data together with a known mathematical model to predict probabilistic outcomes.

What is Goodwill?

In our opinion, FASB’s analysis of goodwill provided in Basis for Conclusion of FAS 141, Business Combinations provides well-structured and cohesive conceptual understanding of goodwill. This understanding can be used in addressing practical valuation and accounting questions related to transactions with businesses.

Is ChatGPT taking over valuation?

The purpose of this publication is to assess ChatGPT’s ability to access certain valuation information, answer specific valuation questions.