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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.

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.