In a technology M&A deal, whether you are acquiring or selling a tech or software business, valuation rarely hinges on a single dimension. Financial performance, growth efficiency, and cash flow ...

The following column is written by Andrew D. Galbraith, CFA, MBA, director with HealthCare Appraisers. Accounting Standard Codification 350 – Intangibles, Goodwill and Other Indefinite Lived Assets ...

The Google/Motorola Mobility (MMI) acquisition (2011) [2] represents one of the largest and better-known intellectual property (IP)-driven acquisitions. The consensus around this US$12.5 billion deal ...

Consider this scenario: A hot new startup needs cash to invest in growth. Being a young company, its founders have few tangible assets they could use to secure a loan. The company has plenty of ...

This is an Insight article, written by a selected contributor as part of WTR's co-published content. Read more on Insight Although there is no doubt that brands, IP and intangible assets are valuable, ...

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

Learn how to calculate goodwill, an essential intangible asset assessed during acquisitions. Discover its formula and ...

Intangible assets have become increasingly important in the modern economy, yet many funds still prioritize book value. Traditionally, businesses have been valued based on their book value, which is ...

August 30, 2022 - The economic valuation of trade secret assets has perplexed the intellectual property bar for years. This perplexity emanates from the economic and legal aspects of a trade secret ...

This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...

Estate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) has called on its members to unlock potential in emerging areas of their profession. One of such areas, according to the board, ...