21 Dec

  • By Lisa Swanson, CPA, CVA
  • In blog, news
  • Comments Off

FASB may simplify accounting for down-round price protection »

In early December 2016, the Financial Accounting Standards Board (“FASB”) issued a proposal that could make the accounting for instruments with down-round price protection features less

06 Jun

  • By Lisa Swanson, CPA, CVA
  • In blog, news
  • Comments Off

Goodwill impairment test might become easier »

The FASB is considering new guidance that would simplify goodwill impairment testing for all companies.

25 Mar

  • By Lisa Swanson, CPA, CVA
  • In blog
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Main differences between “fair market value” and “fair value” in valuation »

 
 
My prior blog post listed some of the different definitions of “fair market value” and “fair value” often used in valuations.

20 Feb

  • By Lisa Swanson, CPA, CVA
  • In blog
  • Comments Off

“Fair market value” versus “fair value” in valuation »

I’m often asked when to use “fair market value” versus “fair value” in a valuation.

24 Jan

  • By Lisa Swanson, CPA, CVA
  • In blog, news
  • Comments Off

Income/Expense Changes Related to the Fair Value Option »

Companies that have elected the fair value option will soon be able to record a portion of the change in fair value in other comprehensive income (“OCI”), rather than net income.

29 Sep

  • By Lisa Swanson, CPA, CVA
  • In blog, news
  • Comments Off

Simplified Adjustments for Business Combinations »

In our blog post dated May 28, 2015, we mentioned there was a proposed accounting standard that would help simplify the accounting for measurement-period adjustments in business combinations

15 Jun

  • By Lisa Swanson, CPA, CVA
  • In blog, news
  • Comments Off

New Fair Value Measurement Credentials »

So, you or your client just entered into a transaction that requires fair value measurement, such as a business combination or a convertible financing.

28 May

  • By Lisa Swanson, CPA, CVA
  • In blog, news
  • Comments Off

FASB Proposes to Simplify Accounting for Measurement-Period Adjustments related to Business Combinations »

The FASB recently released a proposed accounting standard update (“ASU”) meant to simplify the accounting for provisional amounts recognized in a business combination.

21 Apr

  • By Lisa Swanson, CPA, CVA
  • In blog, news
  • Comments Off

Acquisitions continue to rise »

 
 
While 2014 brought the highest level of merger and acquisition activity since 2007, the first quarter of 2015 was the best first quarter for mergers and acquisitions in the Un

27 Feb

  • By Blue Abaco Consulting
  • In blog, news
  • Comments Off

Stock based compensation still a hot button for the SEC »

During 2014, stock-based compensation remained an area of focus for the SEC in their comment letters to registrants.