Bryan Browning, CFA, ASA, is a managing director with Valuation Research Corporation. Qualified in both real estate valuations and value-related financial analysis, he devotes most of his time to valuations of intellectual property, capital stock and business enterprises. He also develops opinions concerning solvency, fairness and capital adequacy.
Relying on solvency opinions
Each company has weaknesses and vulnerabilities, and boards need to ensure the solvency opinion provider they select has fully accounted for them.
Goodwill hunting
With the elimination of Step 2, entities will record impairment based solely on Step 1, which compares the fair value of a reporting unit with the carrying amount.
Creating shareholder value
The acquirer is in a good position to negotiate with the seller after establishing both the market value of the target and the value of the target to the specific buyer.
Clarifying the definition of a business
The distinction between an asset purchase and a business combination can make a difference to a company’s financial reporting.
All in the family (office)
Family offices making private equity investments need to be aware of a number of valuation issues related to investments in more complex structures.
This way to the exit
Not all exit strategies are feasible for firm owners. The ESOP is an attractive exit solution, and often not considered due to a lack of understanding.
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Understanding and valuing S Corporations
Are S Corporations valued at a premium?
Until 2001, S Corps were generally valued just like C Corporations. S Corps...
