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Apple Tops $1 Trillion Market Capitalization Threshold

Earlier this month, Apple became the first publicly traded U.S. company to surpass $1 trillion in market capitalization. It tops a list that, as of August

The Benefits of Sell Side Due Diligence

There has been an uptick in the number of companies doing sell side due diligence over the past few years, for many good reasons. Sell side diligence helps

Domain Names Acquired in a Business Combination

This article provides a brief discussion of some common valuation methods used to determine the fair value of one particular type of intangible asset:

How are Automobile Dealerships Valued?

Typically, when valuing a business, three approaches to valuation are considered: the income approach, the market approach and the asset-based approach.
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Accounting Firm Trade Names

What is the value of the Schneider Downs trade name? The number is too large to fit on this page! I am joking, but in all seriousness, a company’s

Impairment Testing for Intangible Assets with Indefinite Lives

Accounting Standards Codification (“ASC”) 350 Intangibles – Goodwill and Other states that “an intangible asset with a finite useful

Expense Reimbursement Schemes in the Professional Services Industry

According to the 2018 ACFE Report to the Nations on Occupational Fraud and Abuse, the median loss from occupational fraud costs the professional services

Consider Stock Transactions When Performing Business Valuations

Business valuations performed for gift or estate tax purposes utilize the fair market value (“FMV”) standard of value. That is, the value of
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Nonprofit organizations play a vital role in society by providing services and grants that support a wide range of initiatives in fields such as medicine,

Pitfalls in Gathering Comparable Compensation Data - Part 7 in a Series

As discussed in the previous post, comparable compensation data can be obtained from Forms 990 of the identified peer group, as well as from available
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