Split-Dollar Receivable – Case Study

MPI is periodically asked to determine the fair market value of receivables resulting…

Joseph C. Hassan, CFA, ASA

Introduction to Purchase Price Allocations

A “business combination” results in the need for a Purchase Price Allocation (“PPA”).…

Goodwill Impairment Testing

By way of background, the accounting standards pertaining to goodwill impairment under U.S…. Read this case study

Tracey M. Jasey

Purchase Price Allocation

Overview When one company acquires another, U.S. GAAP requires an allocation of the… Read this case study

How Did Preferred Yields React During the Recent Equity Market Selloff?

A fresh look at the market data that drives preferred distribution yields February…

If a Tree Falls in the Woods, is the Business a “Going Concern”?

According to the Ninth Circuit, the answer to the question posed in the… Read this case summary