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Posts in Fair Value

Impaired or Not Impaired: That is the Question

July 6, 2011
Mike Piessens

Do you have the intangible asset “Goodwill” sitting on your books from previous business combination transactions?

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Retirement Plan Sponsors – Do You Know the Extent of Your Fiduciary Responsibilities?

November 16, 2010
Jeff Arsenault

For those who could not make MFA’s webinar last week — Retirement Plans: Understanding Your Fiduciary Responsibilities — I wanted to share with you a few of the highlights from what was a very enlightening seminar on the fiduciary responsibilities of plan sponsors.

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Part 2: GAAP is GAAP - An Argument Against Separate Private Company GAAP

September 7, 2010
Travis Drouin

GAAP for private companies is a hot topic that can be looked at from varying perspectives. With that in mind, we offer this second entry of a two part blog series presenting both sides of the issue.

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FAS 157 is Dead. Long Live Topic 820!

August 3, 2010
Bill Duratti

Like the month of March, FAS 157 came in like a lion but appears to be going out like a lamb.

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Preparing for Uptick in Deal Flow with FAS 141R in Mind

December 8, 2009
Bill Duratti

We’re taking a close look at FAS 141R as it relates to M&A, especially in light of the traditional year-end wrap-up of deal flow and our upcoming webcast on FAS 141R this week.

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View From the Top, With Insight from AICPA President and CEO Barry Melancon

August 6, 2009
Matthew Boyle

During MFA’s annual Education Week this summer, we were lucky enough to get some time with Barry Melancon, President and CEO of the AICPA.

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New IASB Guidance on Fair Value

June 2, 2009
Travis Drouin

The International Accounting Standards Board made another attempt to bring order to the global uncertainty around fair value.

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FASB Staff Positions Focus on Fair Value

March 24, 2009
Will Andronico

As noted on the FEI blog, FASB is taking more steps towards addressing fair value.

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Aligning Stock Option Valuation with the Market

February 10, 2009
Bill Duratti

As we continue to adapt to the downturn, there are a number of factors around the valuation of companies that are coming into play and, in the end, motivating leaders to re-value options.

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Fair Value Tug-of-War Continues

January 26, 2009
Will Andronico

The question of whether fair value is, well, “fair” could be sorted out sometime soon, although the priority placed on addressing the issue remains in question.

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Mark-To-Market Here To Stay?

December 10, 2008
Travis Drouin

The SEC’s study of mark-to-market accounting is winding down, and Compliance Week’s Tammy Whitehouse published some interesting insight into the initial comments made by SEC Chariman Christopher Cox.

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Goodwill Impairment Top of Mind For Year-End

December 3, 2008
Bill Duratti

As we head for the New Year, identifying goodwill impairment is fast becoming a crucial activity for year-end filers and, indeed, for public and private companies at all stages of reporting.

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FAS 141R: Will Revised M&A Accounting Standards Kill Deals?

September 17, 2008
Bill Duratti

New M&A guidelines under FAS 141R are taking effect in 2009, and there’s been some talk about how it might impact the deal process.

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Fraud Prevention Guidelines - Staying Alert on Your Home Turf

August 20, 2008
Richard Pacheco

New guidelines on fraud prevention tactics were issued this summer in a joint effort by the Association of Certified Fraud Examiners, the AICPA, and the Institute of Internal Auditors.

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Transparency in Business

July 21, 2008
Travis Drouin

My inaugural blog for MFA has me thinking about transparency in business.

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Stock Option Valuation: 409A, Fair Value and Audit Prep

June 30, 2008
Will Andronico

From 409A to audits, independent valuations are a popular topic of discussion these days…and for good reason. They can make all the difference in defending your position – and that of portfolio companies – with the IRS and financial statement auditors.

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