Private Equity & Venture Capital Valuations Draw Scrutiny
Regulators and standard setters have increasingly turned up the heat on PE and VC managers over the past several years.
How Important Are Intangible Asset Impairments?
Where there are impairments for intangible assets such as goodwill, other liabilities may be lingering on the balance sheet as well.
Managements’ Estimate Biases Targeted by Two PCAOB Proposals
The oversight board issues proposals on auditing fair-value estimates and the use of specialists.
New Private-Company Stock-Based-Pay Rules: Analysis
Private firms using the current method for valuing stock-based compensation should consider using a newly allowed method instead.
Judge Says PE Firm Underpaid for DFC Global
The ruling is the second victory in as many months for shareholders who sued for an appraisal of their holdings in a takeover target.
Ocwen Fined $2M for Misstating Results
The mortgage lender was charged over its valuation of billions of dollars in mortgage servicing rights.
The Struggle to Simplify Accounting
Companies just don’t want to give up the flexibility to manage financial reporting that's provided by the complexity of accounting standards.
Tackling Disclosure Overload
Regulators are calling on companies to reduce the boilerplate and improve the effectiveness of financial reporting.
Is Fair Value Foul?
A Stanford professor argues that the less that investors use fair value accounting to value companies, the better.
Fair Value Nuances in Fresh-Start Accounting
The complexities of bankruptcy-emergence accounting require coordination among management, valuation professionals, external auditors and tax experts.
Not Fully Inflated
Many investments are becoming expensive. But there is little sign of the mania that accompanies most bubbles.