Executive Summary 

Read Valuation Insights, Second Quarter 2018 

In this edition of Valuation Insights, we asked Roger Grabowski, Duff & Phelps Valuation Advisory Services Managing Director, a series of questions about the Cost of Capital Navigator, a new web-based platform that guides finance professionals through the steps of computing cost of capital. 

In our Technical Notes section, we discuss Accounting Standards Update (ASU) 2016-01, Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. While equity investments are generally required to be measured at fair value, the ASU does offer an election to measure certain equity investments at cost as a practical expedient. This article discusses the potential pitfalls of the cost election. 

In our International in Focus article, we discuss highlights from the Global Regulatory Outlook report that Duff & Phelps publishes on annual basis. 

Finally, our Spotlight article discusses Duff & Phelps’ announced acquisition of Kroll, the global leader in complex investigations, security and cyber solutions. 

In every issue of Valuation Insights, you will find industry market multiples that are useful for benchmark valuation purposes. We hope that you will find this and future issues of this newsletter informative and reliable.