Valuation Insights Third Quarter 2018
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Valuation Insights, Third Quarter 2018

Executive Summary

Read Valuation Insights, Third Quarter 2018

In this edition of Valuation Insights, we discuss the potential impacts of the latest U.S. Supreme Court decision in South Dakota v. Wayfair, Inc., a landmark case in which the Court ruled in favor of the States requiring remote retailers to collect and remit sales tax even if they have no nexus in the state.

In our Technical Notes section, we discuss the potential impacts of the AICPA’s Accounting and Valuation Guide, a user-friendly guide designed to harmonize the diverse views of alternative investment industry participants, auditors, and valuation specialists.

In our International in Focus article, we discuss recent enforcement actions and potential negative impacts against firms for improper valuation procedures and controls.

Finally, our Spotlight article examines the recent U.S. Supreme Court decision allowing for lost profit damages on foreign sales for patent owners.

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.

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