Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

Discover NIFO, a unique inventory valuation method based on replacement cost instead of original cost, its working mechanism, ...

STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on ...

Here are the three most commonly applied approaches for valuation of ASCs, according to the Astor Group’s “Investment in the Healthcare Industry” white paper. For a copy of the full report, click here ...

In modern industry, where machinery often represents the largest share of capital investment, understanding the real economic ...

Calculating fair valuation implies thinking like a business owner. Fair value or intrinsic value is a mathematical calculation not a vague concept. Price is what you pay value is what you get. If you ...

Business valuations are often misunderstood. Most of us understand that when it comes to attracting customers, investors or buyers, increasing the intrinsic value of your business is crucial. But how ...

You finally closed your first round, or you’re about to issue equity to an early hire who took a below-market salary to bet ...

What Is Family Business Valuation? Family business valuation refers to the process of determining the economic value of a business owned and operated by family members. This value is critical for ...

An often unknown yet potentially costly tax can emanate from the Foreign Investment in Real Property Tax Act, known as “FIRPTA.” In the following, we discuss a pragmatic approach to the valuation ...