Solvency Opinion for a Dividend Recapitalization
Last Updated: September 2026 A solvency opinion for a dividend recapitalization is an independent opinion that a company will [...]
Valuing Acquired In-Process Research and Development (IPR&D)
Last Updated: September 2026 An in-process research and development valuation assigns a fair value to unfinished R&D projects a [...]
Drafting the Valuation Clause in a Buy-Sell: Appraiser, Date, and Discounts
Last Updated: September 2026 A buy-sell valuation clause tells the parties exactly how to price an owner's stake when [...]
ASC 805 Measurement Period Adjustments Explained
Last Updated: September 2026 An ASC 805 measurement period adjustment is a change to the provisional amounts recorded in [...]
ASC 360 vs ASC 350: Which Impairment Standard Applies?
Last Updated: September 2026 ASC 360 and ASC 350 are two separate U.S. GAAP impairment standards, issued by the [...]
Buy-Sell Valuation: Fixed Price, Formula, or Appraisal
Last Updated: September 2026 A buy-sell valuation mechanism is the method a buy-sell agreement uses to set the price when [...]