Articles From Brisbane Consulting Group
Posted by William P. Allen on August 04, 2020
The Financial Accounting Standards Board has issued several major updated accounting standards in recent years, and the implementation process is underway.
Posted by Louis Cercone, Jr. on July 21, 2020
Under the income and market approaches, the value of a business is based on how much earnings it will generate in the future. Historical results are a helpful starting point, but they usually need to be adjusted when projecting future performance.
Posted by Douglas Sosnowski on July 07, 2020
When valuing a business interest, it’s critical to examine organizational documents.
Posted by Douglas Sosnowski on June 30, 2020
The Paycheck Protection Plan Flexibility Act (PPP Flex Act) (H.R. 7010), enacted on June 5, further enhanced the opportunity for loan forgiveness by expanding requirements on how the loans are spent and extending the time to use the funds to 24 weeks (but not beyond December 31, 2020).
Posted by William P. Allen on June 23, 2020
Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales.
Posted by Louis Cercone, Jr. on June 19, 2020
The Small Business Administration released a revised version of Form 3508 Paycheck Protection Program (PPP) Loan Forgiveness Application on June 16, 2020.
Posted by William P. Allen on June 16, 2020
As a result of COVID-19, the number of businesses filing for bankruptcy is expected to skyrocket this summer. Here's an overview of the options under the U.S. Bankruptcy Code — and how a business valuation expert can be a valuable asset during this process.
Posted by Douglas Sosnowski on June 11, 2020
President Trump has signed the Paycheck Protection Program (PPP) Flexibility Act, which provides businesses and employers with more flexibility in the loan program.
Posted by Louis Cercone, Jr. on June 09, 2020
In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product, but there’s an important exception to apportionment known as the “entire market value rule” (EMVR).