New Global Minimum Tax

Hi everyone, Hope all is well.  As we all know taxation plays a huge role in corporate valuation and this new agreement today might have significant implications. The Organisation for Economic Co-operation and Development (OECD) announced support from 136...

Complexity Score Discounting

Hi everyone, Hope all is doing well.  A very well-respected valuator asked me if I knew of Dr. Damodaran’s Complexity Score discount model.  I responded with an affirmative no but it definitely piqued my interest.  After researching via “Dr. Google”, I...

Valuation and Tax Administration

Hi everyone, Hope this blog once again finds you doing great.  In this month’s blog, I decided to make reference to a very recent Law Review article on tax administration and valuation authored by Leandra Lederman ((Lederman, Leandra, Valuation as a Challenge for...

Convertible Instrument Simplification Rule

Hi everyone.  Hope you are keeping healthy during the never ending COVID-19 pandemic.  For this month’s blog, I like to address a certain type of derivative product which the Financial Accounting Standards Board (FASB) enacted a simplification rule. ...

Accounting and Intangibles

Hi everyone, Hope this blog finds you all doing well.  Once again, we see the traditional “brick and mortar” accounting valuation techniques not reflecting what the market sees or pays. Companies that haven’t produced a profit have been selling for astronomical...