The option pricing model (OPM) is a popular and commonly used model to allocate equity value to securities in the complex capital structures of privately…
‘Net Realizable Value’ Is the New ‘Market’
The Effects of ASU 2015-11 and Other Inventory Valuation Issues
This month's column highlights the principal effects of FASB's Accounting Standards Update (ASU) 2015-11, Simplifying the Measurement of Inventory. While the standard's primary impact has been…
I read with interest the November 2017 article issue, “Helping Business Owners Understand Valuation Approaches” (Sidney Kess and Edward Mendlowitz, http://bit.ly/2BmvfQv). I congratulate the authors on…
Professional firms are frequently engaged as advisors in selling and acquiring businesses on behalf of their clients, as well as determining the value related to…