Valuation Observations is GBQ Consulting's business valuation newsletter.
December 07, 2012
The advantages of employee stock ownership plans (“ESOPs”) are welldocumented, particularly from the viewpoints of employee-owner participants and the sponsoring company.
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July 06, 2012
Valuation experts consider a countless number of factors when valuing a company. The factors discussed in this article, while they may be overlooked by some, will be given proper attention by a quality valuator.
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February 03, 2012
Why a process-based approach is often the most equitable, least ambiguous method for setting the purchase price in a buy-sell arrangement.
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September 16, 2011
The proper (or improper) normalization of financial statements can have a significant impact on a company’s value.
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June 03, 2011
FASB’s proposed changes to goodwill impairment testing under ASC 350 are aimed at reducing complexity and cost faced by financial statement preparers.
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January 14, 2011
As auditors, investors, and other financial statement users increasingly scrutinize fair value measurements, this article provides a checklist of key financial reporting requirements related to fair value measurements during an audit.
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November 12, 2010
ESOP myths are often accepted by owners and prevent many acceptable companies from becoming employee-owned. This article will identify and rebut what we believe are the most common myths about ESOPs.
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July 28, 2010
Proposed legislation threatens to reduce the estate planning-related benefits of GRATs.
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May 03, 2010
Is your impairment test being performed correctly? Why historical methods for testing impairment of goodwill may be inaccurate in today’s economy.
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February 16, 2010
A valuation report should be used for its intended purpose only, and ignoring this recommendation can lead to unfortunate consequences.
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August 06, 2009
If Enacted, Estate Tax Relief Act of 2009 Unlikely to be a Relief to Many
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May 28, 2009
The like-kind exchange rules within section 1031 of the Internal Revenue Code (“§1031”) permit taxpayers to defer gain recognition for certain business assets when they are replaced with similar, or
“like-kind” property.
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April 23, 2009
As the U.S. private equity industry has expanded over the years, the focus of participants and regulators on the appropriateness of reported fund values has become increasingly acute.
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April 23, 2009
As market liquidity has declined, the percentage of pension plan assets invested in instruments with no generally recognized market has increased.
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March 25, 2009
Companies that sponsor employee stock ownership plans (“ESOPs”) are required by ERISA to obtain an independent valuation of the stock held by the ESOP at least annually for purposes of administering the plan.
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March 25, 2009
Effective for deals closing December 15, 2008 and later, SFAS No. 141(R) brings about several changes to the original statement, many of which have a material impact on the recognition and valuation of the assets acquired by a company.
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March 05, 2009
Fair value and mark-to-market accounting has been in place for years and abruptly removing it would erode investor confidence in financial statements.
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February 24, 2009
As the “Baby Boomers” reach retirement age, there are millions of individuals in the United States concerned with succession planning. One of the most effective vehicles for wealth transfer is the GRAT.
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February 24, 2009
Many companies have improperly accounted for business acquisitions by recording the difference between the purchase price and the fair values of tangible assets simply as “goodwill”.
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February 03, 2009
Bailouts… bankruptcies… credit crises… investor panic… Newspapers have been flooded with poor financial news since the term “subprime mortgage” entered our every-day lexicon.
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January 27, 2009
Several studies estimate that less than 10% of goodwill-carrying companies record goodwill impairment charges during a given year. We expect this percentage to more than double in 2009.
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