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Valuation of a Note Receivable

There are certain situations where the fair market value of a note can be less than the face value. For example, if Company A holds a note receivable from

Research and Development Acquired in a Business Combination

Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805 requires that an acquirer of a business

Executive Compensation at Not-For-Profit Organizations

Executive compensation at not-for-profit organizations is a hot topic at the IRS these days. Executive compensation that is deemed unreasonable at tax-exempt

Single Physician Practice Valuation

The success of a single physician practice is normally reliant on the physician’s reputation, knowledge and level of patient trust. These qualities,
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Determining the Value of Your Business

What earnings should I use to value my business? Should I use historical, projected or an average of historical earnings? The answer is…it depends.

The 2016 ACFE Report on Occupational Fraud and Abuse

The Association of Certified Fraud Examiners (ACFE) recently published the 2016 Report to the Nations on Occupational Fraud and Abuse. This year’s

The ACFE's Newly Issued Report to the Nations on Occupational Fraud and Abuse

Many of us are familiar with the cartoon depiction of a character battling its conscience. The character is shown with an angel on one shoulder and a demon

Three Approaches for Real Estate Holding Company Valuations

Valuing real property owned by a real estate holding company usually involves utilizing three approaches to value: the Cost Approach, Income Approach and
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Critical Procedures Within a Quality of Earnings Engagement

The goal of a quality of earnings engagement is to present a clear picture to the buyer of a target company’s financial condition. The business analyst

Simple Data Analysis Guides Crucial Business Decisions: What Information Guides Your Decisions?

Can you confidently answer the following questions? What is the revenue collection rate for each of your customers? What is the actual expense to service
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