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Backsolve Valuation Method

The main idea behind the Backsolve method is to use recent transaction price for one of the classes of shares, Black-Scholes option pricing model and other additional information that can be derived from company’s capital structure to determine estimated fair value (FV) of equity.

Estimating Borrowing Rates

Pre-tax cost of debt is used in financial reporting in accounting for leases and application of effective interest rate method in accounting for debt.

Confusion About Fair Values

Use of fair market value standard of value in current valuation practices causes confusion and results in additional unnecessary work.

Customer Asset Protection

Custodial or asset protection relations became a more prominent topic in light of recent scandals involving crypto exchanges and how they safeguard (or should safeguard) customer’s assets.

Contingent Payment Contracts

Contingent payment contract is a legally binding agreement between parties where one’s settlement is dependent on a future uncertain event.

Is ChatGPT taking over technical accounting?

The purpose of this publication is to assess ChatGPT ability to access and retrieve accounting information, answer specific technical accounting questions.

Accounting for Financing of Software Development Projects

Investments in software development projects may be considered a software or a financial instrument.

SPAC Accounting for Forfeiture of Sponsor Shares

Terms of a typical SPAC IPO includes a feature that allows the sale of additional equity securities by the SPAC…

Accounting for Film Co-Financing Arrangement

FinAcco’s publication covers film financing involving a financing company or the investor and a studio.