The recent Silicon Valley Bank debacle and the ensuing financial crisis have spotlighted the role of accounting practices in exacerbating market turmoil. Backed by research, we assert that one ...

Determining the cost or valuation of inventory held in a company is an important management task. Inventory often represents a large portion of total assets on the balance sheet and the method used to ...

Changes in the way derivative valuations are determined and accounted for has led to an expansion in the Treasurer’s roles and responsibilities. With ninety-four percent of the world’s largest ...

The American Institute of CPAs has published a new guide with information on best practices for the accounting and valuation of business combinations such as mergers and acquisitions. Processing ...

Inventory management is an important aspect of every retail business. To maximize profits, companies need the right amount of inventory items at all times. Inventory count determines both inventory ...

The subjective nature of fair value measurements makes them a challenge for auditors. These tips—and a new framework for use by valuation professionals—can make the job easier. New guidance aims for ...

Getting your Trinity Audio player ready... Mark T. Osler Gary Miller, SDR Ventures. Many sellers of privately owned businesses overvalue their companies. This mistake is a major reason why businesses ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...