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Black-Scholes accuracy during financial crises

Hi everyone, Can you believe we are at the midpoint of the year 2021? Today’s blog is on the accuracy of Black-Scholes (“B-S”) option pricing model.  As we know, the B-S model is used to value option premiums. However, both practitioners and academics understand...

Special Purpose Acquisition Company (“SPAC”)

Hi everyone, Hope this blog finds you all doing great and getting back to some type of normalcy. For this month’s blog, I had to decide which topic to discuss as there were many to choose from the firing of the Chairperson of the Public Company Accounting Oversight...

Valuation of Early-Stage Companies

Hi everyone, Hope we are all recouping from 2020.  In this month’s blog, I like to address the need to understand valuation techniques for early-stage companies.  With SPACs (Special Purpose Acquisition Companies) all the rave today, valuators must ensure...

Academic Paper- Level 3 Derivative Restatements

Hi everyone, Hope this month’s blog finds you all doing well and keeping healthy.  As one who teaches in academia, I do write academic papers once a year with my fellow faculty and doctoral students to enhance knowledge in my field.  My most recent article...

Distinguishing Debt from Equity- Here we go again!

Hi everyone.  Hope you are all hanging in there with the Virus still around.  Hopefully, this will not be around for that much longer.  In the meantime, once again, FASB is looking at the standards on distinguishing debt from equity.  This area has...

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...

Fair Value of Financial Instruments Training program

Hi everyone, Hope this blog finds you doing great.  For this particular blog, I am very excited to discuss the launch in October at the IVSC World Conference in Dubai, the advanced training program in fair value of financial instruments. This training program is...

Derivatives and Risk

Hi everyone, Hope this blog finds you doing great. A lot going on in the field of valuation of derivatives.  In a recent survey by the AICPA, there is much concern about risks inherent in derivatives and the approaches used to value these constructs. For example,...

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