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How to Value Tangible Fixed Assets for Compliance

How to Value Tangible Fixed Assets for Compliance

A manufacturing company closes an acquisition within 90 days and moves on. Eighteen months later, it records a $90 million impairment charge. The root cause, buried in the post-mortem, is a purchase price allocation built on equipment values pulled directly from a...
Tangible Asset Valuation: Methods, Examples, & Why It Matters

Tangible Asset Valuation: Methods, Examples, & Why It Matters

Every year, accounting firms sit across the table from clients who have no idea what their physical assets are worth.  That gap causes problems in audits, inflated purchase prices in M&A deals, and tax disputes that drag on for months. Tangible asset valuation...
ASC 350: Goodwill Impairment

ASC 350: Goodwill Impairment

ASC 350 – Intangibles—Goodwill and Other is a section of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) that provides guidance on the accounting for goodwill and certain intangible assets under U.S. GAAP. Impairment testing is...
Analyzing Financial Performance Using Economic Value Added(EVA)

Analyzing Financial Performance Using Economic Value Added(EVA)

Economic Value Added (EVA) is a powerful metric for evaluating a company’s financial performance by measuring true economic profit. Unlike traditional metrics such as net income or EBITDA, EVA accounts for the full cost of capital, offering a clearer picture of value...
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