Mon, Feb 10, 2014

Valuation Insights, First Quarter 2014

In this edition of Valuation Insights, we discuss the AICPA’s new Accounting and Valuation Guide, Assets Acquired to Be Used in Research and Development Activities (“IPR&D Guide”).
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The article highlights topic areas covered in the guide as well as some of the more substantive valuation updates. Other topics covered in this issue include:

  • Valuation and transfer pricing impacts of the proposed new lease accounting standard
  • Highlights of the Duff & Phelps European and Canadian goodwill impairment studies
  • The increasing role of independent fairness opinions in helping Boards of Directors fulfill their fiduciary duty


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Fairness Opinions

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Goodwill and Intangible Asset Impairment

Kroll is a leading provider of goodwill, intangible and long-lived asset impairment testing.