• QuickRead Top Story - Valuation/Appraisal

    Why All Values Are Not Created Equal

    Understanding Terms and Bridging a Potential Valuation Gap It is not uncommon for litigation to stem from disagreements over the value of privately held companies and ownership interests in those entities. In those situations, many different values are often discussed as the parties attempt to reach a resolution. It is important to make sure that the parties are speaking the same language as far as the type of value being considered—equity value, enterprise value or invested capital value. While these three types of value are related, there are significant differences between them and understanding those differences is important in reaching…

  • QuickPress - Valuation/Appraisal

    CFOs: IASB Should Provide Better Definitions for Debt Instruments —CFO.com

    U.S.-Based Multinationals Reporting Under IFRS Struggle With Classification of Equities, Liabilities The International Accounting Standards Board agreed with respondents from its public consultation (a study that reached out to industry professionals at all levels in more than 80 countries in 2011) that it needs to better clarify definitions of assets and liabilities for debt instruments, CFO.com reports. That, in turn, should help eliminate some uncertainty when accounting for assets and financial liabilities or nonfinancial liabilities (which can include land and equipment leases). More: