Technical Resources

The American Institute of Certified Public Accountants (AICPA) has officially released the final version of the Accounting and Valuation Guide—Business Combinations, a comprehensive resource designed to provide detailed guidance on accounting and valuation considerations for business combination transactions. This guide is a significant tool for valuation specialists, preparers of financial statements, and auditors, addressing complex […]

As valuation practitioners, we are increasingly called to assess the fair market value of intangible assets, including non-competition agreements, particularly in the context of mergers and acquisitions. With the shifting regulatory landscape around non-competition agreements, valuation firms must stay informed of developments and adapt their methodologies to accurately reflect current laws and tax requirements. The

The European Association of Certified Valuators and Analysts (EACVA) and the International Valuation Standards Council (IVSC) have released the latest edition of the European Business Valuation Magazine (EBVM). This free publication is a valuable resource for valuation professionals, offering insights on practice issues, data trends, and methodologies relevant to business valuation. Featured Articles in the

Artificial intelligence (AI) is increasingly essential for valuation and accounting firms looking to streamline operations and improve service offerings. Firm partners and owners can leverage AI across multiple areas to boost efficiency, accuracy, and client engagement. Here’s a closer look at six AI-driven strategies that are transforming how firms operate and serve clients. 1. Enhanced

Payroll solutions provider Gusto has launched “Gus,” an AI-driven assistant developed to simplify daily operations for small business owners, helping them save time, access personalized insights, and make smarter decisions. As an integrated feature on the Gusto platform, Gus is poised to streamline a range of business management tasks, from compliance queries to employee management,

As the financial landscape grows increasingly complex, forensic accountants are facing mounting challenges in detecting and preventing fraud. Traditional auditing and investigation methods, while effective in some cases, often fall short in covering the sheer volume and complexity of today’s financial data. Enter artificial intelligence (AI), an emerging tool in forensic accounting that offers new

The recent news surrounding OpenAI’s potential conversion from a nonprofit to a for-profit entity has sparked intense discussion in the tech and finance worlds. For us as business valuation professionals, this situation presents a fascinating case study in the challenges of valuing cutting-edge technology companies. The Valuation Challenge OpenAI, the company behind ChatGPT, is considering

As we move into 2024, the M&A landscape continues to evolve with notable shifts in market dynamics shaping both valuation and deal structures. These changes present important opportunities and challenges for business valuation practitioners and transaction advisors. Drawing insights from SRS Acquiom’s 2024 M&A Deal Terms Study (access the report here), which analyzed thousands of