Searching Content indexed under Accounting Standards by Duff and Phelps ordered by Published Date Descending.
Links to Result pages
Implementing New Lease Accounting Guidance, And Effects On Comparability In M&A
These changes also influence the accounting and negotiations of mergers and acquisitions.
United States
17 Jul 2019
Wearing Blinders To Avoid The Use Of Hindsight Post-Closing
While this is a surprise to us and should also be unexpected to those who practice this specialty, it may prove instructive to party advisors.
United States
10 Jul 2019
What General Partners Need To Know About The New Valuation Guidelines For Alternative Investments
A new valuation guide exclusively focused on valuations associated with portfolio company investments has been released.
9 Jul 2019
The Appraisal Foundation's Financial Reporting Advisory For Contingent Consideration
In February 2019, The Appraisal Foundation released its fourth Valuation in Financial Reporting advisory on the topic of the valuation of contingent consideration.
United States
18 Jun 2019
New PCAOB Audit Standards – How Will Your Level 2 Valuation Process Change?
In December 2018, after years of study and public input, the PCAOB adopted amendments and revisions to audit standards that apply when auditing accounting estimates, including fair value measurements.
United States
13 Jun 2019
The Potential Effects Of Revised Revenue Recognition Guidance On M&A
The prospect of increased revenue or, top line, continues to be one of the primary drivers to mergers and acquisitions ("M&A") activity domestically, internationally and across-national borders.
United States
16 May 2019
ASC Topic 842: Application Of The New Lease Accounting Standard
ASC 842 – Leases (Accounting Standards Update No. 2016-02), issued by the Financial Accounting Standards Board in February 2016, will take effect on January 1, 2019 for calendar-year public companies.
United States
23 Jan 2019
Bridging The Divide: Valuations For Financial Reporting And Transfer Pricing
The enactment of H.R. 1, formerly known as the Tax Cuts and Jobs Act ("TCJA"), on December 22, 2017 marks the first major overhaul of the U.S. federal income tax system in over 30 years.
United States
21 Jan 2019
2018 U.S. Goodwill Impairment Study
Duff & Phelps is celebrating its 10-year anniversary edition with the launch of the 2018 U.S. Goodwill Impairment Study (the "2018 Study").
United States
17 Jan 2019
Valuation Insights – Greater China Edition October 2018
In this edition of Valuation Insights, we look at some of the regulatory changes, report releases and market trends from the third quarter of 2018.
31 Oct 2018
Spring 2019 Unclaimed Property Reporting Season Begins November 1, 2018
The fall 2018 unclaimed property reporting season is nearing an end.
United States
26 Oct 2018
AICPA Accounting And Valuation Guide
Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies.
United States
29 Aug 2018
Measuring Financial Instruments At Fair Value: The Potential Pitfalls Of Electing The Cost Practical Expedient
The ASU removes the trading or available-for-sale classifications for equity investments and eliminates reporting changes in fair value in other comprehensive income.
United States
29 May 2018
Counting The Cost - Global Regulatory Outlook 2018
The theoretical scope for valuation "at cost" in alternatives funds is vanishing as a relief to investors.
United States
26 Apr 2018
FASB Simplifies Goodwill Impairment Test And Clarifies Definition Of "Business"
In January 2017, FASB issued ASU 2017-04 which eliminates Step 2 of the current goodwill impairment test under ASC 350.
United States
3 Aug 2017
New Private-Company Stock-Based-Pay Rules: Analysis December 2016
As part of its simplification initiative, the Financial Accounting Standards Board last March issued new stock based compensation guidance.
United States
11 Jul 2017
5 Common Business Valuation Errors
Business valuations are required for a variety of purposes, ranging from notional valuations to open market acquisitions and divestitures.
28 Aug 2014
Links to Result pages