Business Breakups: Terminating Ownership …

www .willamette .com INSIGHTS • SUMMER 2011 53 Business Breakups: Terminating Ownership . Interests in Closely Held Businesses. Robert J. McGaughey, Esq.

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Determining the Discount for Lack of …

32 INSIGHTS • WINTER 2017 www .willamette .com inTroducTion Business valuations prepared for gift and estate tax purposes usually involve the valuation of a privately

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NACVA-Valuing Intangibles for Fair Value …

2 Willamette Management Associates Presentation Outline • Types of intangible assets • What is and isn’t an intangible asset • Reasons to value intangible assets

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Practical Applications of Patent Valuation …

American Institute of CPAs Discussion Outline Defining the valuation analyst’s assignment Data gathering and due diligence procedures Generally accepted patent valuation approaches,

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3.00 - Block - Mangan - Rotkowski - EO …

External Obsolescence in Unit Valuation • External Obsolescence is a component of all three valuation approaches – It is implicit in the market approach (lower multiples)

Discount Rates in a Purchase Price Allocation

38 INSIGHTS • SUMMER 2013 www .willamette .com Discount Rates in a Purchase Price . Allocation. David Turney. Transaction Financial Reporting Insights. This discussion summarizes the interrelatedness of the weighted average cost of capital and

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The Asset-Based Approach—The Adjusted Net …

30 INSIGHTS • WINTER 2018 www .willamette .com In other words, the total net operating assets should equal the total long-term debt (including the current portion of that debt) plus the total own -

  Plus

Intangible Asset Valuation – Cost Approach …

Portland, Oregon Chicago, Illinois Atlanta, Georgia Intangible Asset Valuation – Cost Approach Methods and Procedures Presentation to the Business Valuation …

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Analyzing Intellectual Property Royalty Rate Data

#aicpafvc Types of Intellectual Property Royalty rate data are most commonly used in the analysis of intellectual property There are four types of intellectual property:

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Improving Health Care Value through Shared …

www .willamette .com INSIGHTS • WINTER 2013 27 Improving Health Care Value through . Shared Accountability. Bert Zimmerli. Health Care Reform Insights

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FASB Accounting Standards Update - SolomonEdwards

Lease Accounting Changes: ASU 2016-02, Leases (Topic 842) Lease Accounting Changes: ASU 2016-02, Leases (Topic 842) | Current Lease Guidance The FASB’s current lease accounting guidance in Accounting Standards Codification (ASC) 840 – Leases, calls for both lessees and lessors to classify leases as either capital or operating in their financial

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(v 4.10) - FASB Accounting Standards Codification®

FASB Accounting Standards Codification ... Topic 105, Generally Accepted Accounting Principles, for additional details. The Codification is the result of a major 5-year project involving more than 200 people from multiple entities. The Codification structure is significantly different from the structure of

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Standard TOPIC Codification - Amazon S3

FASB ACCOUNTING STANDARDS CODIFICATION QUICK REFERENCE GUIDE “Old” Accounting Standard TOPIC “NEW” Accounting Codification FAS 13 Accounting for Leases 840-10 & 840-20

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New FASB Standards Codification: Are You Ready?

New FASB Standards Codification: Are You Ready? ... were not in the FASB Accounting Standards Codification. 7 Why Codify? Constituent concern that U.S. GAAP was overly confusing and difficult to research – Multiple standard-setters, multiple types of ... Topic Subtopics Sections Subsections Leases

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Revenue from Contracts with Customers (Topic 606)

The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities.

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STAFF QUESTIONS AND ANSWERS - PCAOB

STAFF QUESTIONS & ANSWERS References to Authoritative Accounting Guidance in PCAOB Standards September 1, 2009 Page 5 of 5 Codification topic is the appropriate source for that reference or excerpt.

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U.S. GAAP vs. IFRS: Fair value measurements at-a-glance

(FASB) Accounting Standards Codification (ASC) Topic 820, Fair Value Measurement. In IFRS, the guidance related to fair value measurements is contained in IFRS 13, Fair Value Measurement. IFRS 13 is effective for annual periods beginning on or after January 1, 2013 (with earlier application permitted).

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FASB Accounting Standards Codification Quick Reference …

FASB Accounting Standards Codification Quick Reference Guide Financial Instruments Supplement* * This is a supplement to PwC's primary Codification Quick Reference Guide, which is available on the CFOdirect Network (www.cfodirect.pwc.com), in Comperio, …

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What Is Topic 944? CAPTIVEINSIGHT - eisneramper.ky

Codification (ASC) Topic 944, Financial Services – Insurance (Topic 944). The FASB chose to improve the disclosure requirements for short-duration contracts, instead of revising the short-duration insurance contract accounting model all together.

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American Journal Of Business Education Fourth Quarter 2014 ...

read the Codification material related to each topic. This material is accessible online by faculty and students through the American Accounting Association for a modest annual fee.

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