Joseph C. Hassan, CFA, ASA

Introduction to Purchase Price Allocations

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

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Goodwill Impairment Testing

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

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Tracey M. Jasey

Purchase Price Allocation

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

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

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

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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

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By Laura E. Anastasio, ASA, CEIV

Valuation of Intangible Assets

By Todd Povlich, ASA

Estate Planning for Private Fund Principals**COVID-19 Crisis Considerations**

By Joseph C. Hassan, CFA, ASA

Corporate Planning: Navigating “Value” in Times of Choppy Market Activity