780

Showing all 9 results

  • FASB provides guidance on classification of cash flow

    February / March 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: Accounting Standards Update (ASU) No. 2016-15, Statement of Cash Flows, provides companies with guidance on how to classify certain cash payments and receipts in cash flow statements. For public companies, the update applies to financial statements for fiscal years beginning after December 15, 2017, and includes interim periods within those fiscal years. This article reviews what you need to know about the update.

    Read More

  • A house divided – Shareholder disputes call for valuation expertise

    May / June 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: When shareholders disagree — for example, when minority shareholders oppose a major corporate decision or a controlling owner is accused of wasting corporate assets — the owners may need an appraisal to equitably part ways. But before valuing a privately held minority interest, an appraiser has to address several issues, such as the appropriate standard of value, valuation discounts and adjustments, and the effective appraisal date. This article uses a hypothetical example to highlight these issues, showing how appraisers bring their experience and expertise to bear and help shareholders reach a fair settlement.

    Read More

  • Know thy borrower’s industry

    August / September 2012
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: Prudent lenders take the time to genuinely understand each customer’s industry. This article offers some steps that lenders may find useful when approached by a borrower in an industry with which they’re unfamiliar. It shows how to define the industry and determine where it’s headed, and what to look for among suppliers, vendors and customers. A sidebar explains how to conduct an industry analysis.

    Read More

  • Build a future for your heirs … and your business

    Summer 2012
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: Baby boomers marching toward retirement need to develop a plan to transition themselves out of their leadership role in their construction company. The succession plan should cover everything from naming a successor to choosing the right method for shifting ownership to that successor and perhaps other family members. This article discusses involving advisors and the entire family in such decisions as choosing the successor, dividing assets equitably among heirs who are and are not involved in the business, and how to manage the transfer process.

    Read More

  • 4 tips for securing financing

    March / April 2012
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: The economy may be brighter than it was a few years ago, but banks and other lending institutions may be reluctant to lend significant sums to auto dealerships unless they consider the risks to be minimal. This article offers four suggestions for convincing a lender that one’s business is creditworthy.

    Read More

  • Put managers to work on your merger

    June / July 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: Good frontline managers can help their company accomplish the many tasks involved in closing a deal and making the merger transition. If managers are left out or undervalued, they’re likely to become disengaged or even impede the integration process, and the company wastes vital human resources. Therefore, merging companies must put managers at all levels to work communicating the merger to employees and handling integration tasks. This article’s sidebar explains how to identify those managers best suited to assume important merger-related duties.

    Read More

  • Managing your management team – A successful family business requires efficient, informed decision makers

    June / July 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: Running a successful family business in today’s unsettled economic times requires quality products and services, a talented staff and the ability of managers to efficiently make informed decisions. If management team members aren’t working off the same page, it’s important to make them better decision makers. This article offers suggestions for creating a shared understanding among managers, improving their decision-making capabilities, leveraging each manager’s strengths and realizing the full potential of management retreats.

    Read More

  • Partial ownership interests – New guidelines shed light on the valuation process

    July / August 2010
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: Business valuators are often retained to value partial ownership interests. In 2009, the American Society of Appraisers adopted nonbinding procedural guidelines to describe the considerations and procedures that may be used to value partial interests in businesses, securities, and other tangible or intangible property. This article looks at the relevant factors in such valuations, while a sidebar lists items that should be considered in an analysis of the expected holding period for an investment.

    Read More

  • Valuing and reporting gifts in kind and donated services

    August / September 2008
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 780

    Abstract: The support you receive during the year doesn’t come only in the form of straight cash donations or fees for services — it also comes in the form of gifts in kind or donated services. Sometimes, these sums must be recorded on your books and recognized as revenue, expenses, and/or assets at year end. This article explains when each scenario applies.

    Read More