IVSC

JANUARY 24, 2024

These significant improvements follow an extensive public consultation in 2023 and ensure that the standards remain relevant and supportive for all stakeholders in the valuation process. In many instances it may be required to follow more than one Asset Standards. Why should I instruct my valuer to use the IVS?

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

IVSC

AUGUST 28, 2024

2 Guest-of-Honour, Ms Indranee Rajah, Minister in the Prime Minister’s Office, and Second Minister for Finance and National Development, announced today that IVAS would be seeking public feedback on the proposed guidelines for the valuation of Intangible Assets (IA) in the first half of 2025.

Business Valuation 130

Business Valuation Intangible Assets Appraisal Finance 130

IVSC

SEPTEMBER 12, 2024

Building on the success of our previous webinars on ESG and Intangible Assets, we are thrilled to present the latest edition: ValuAsia Connect – Financial Instruments. As of April 2023, Andrew is a member of the IVSC Financial Instruments Board.

Intangible Assets 130

Intangible Assets Corporate Finance Treasury Business Valuation 130

Musings on Markets

OCTOBER 6, 2023

The Value of Intangible Assets Accounting has historically done a poor job dealing with intangible assets, and as the economy has transitioned away from a manufacturing-dominated twentieth century to the technology and services focused economy of the twenty first century, that failure has become more apparent.

Intangible Assets 128

Intangible Assets Book Value Equity Start-ups 128

ThomsonReuters

DECEMBER 1, 2023

Therefore, helping business clients save money and reduce their tax burden by expensing property they’ve purchased for their company and claiming deductions for  depreciation  or  amortization  of assets is critical.  In 2023, the special depreciation allowance is 80%. Let’s take a closer look at the form and its uses.

Intangible Assets 97

Intangible Assets 97

Benzinga

OCTOBER 4, 2024

Invesco (NYSE: IVZ ) remains well-positioned for growth on the back of diversified offerings, efforts to enhance operating efficiency and solid assets under management balance. However, a high intangible assets composition on the balance sheet and subdued revenue performance are major headwinds. over the five years ended 2023.

Intangible Assets 59

Intangible Assets Marketability 59

IVSC

FEBRUARY 20, 2023

Business and intangible asset valuation play a critical role in today’s global economy, as these assets often make up the majority of a company’s value. They will take up their roles on the BVB from 1 April 2023 on an initial three-year term.

Business Valuation 130

Business Valuation Intangible Assets Corporate Finance Finance 130

ThomsonReuters

AUGUST 25, 2023

Take this example: Your business client purchased software in December 2022 to process payroll, accounts payable, and accounts receivable, but they didn’t put that software into service until January 2023. Since the bonus depreciation phase out begins January 2023, the business would then be eligible for 80% bonus depreciation (not 100%).

Intangible Assets 97

Intangible Assets Technology Finance Marketability 97

Reynolds Holding

SEPTEMBER 5, 2024

In recent years, technological advances and structural shifts have catalyzed a surge in corporate investments in research and development (R&D), intellectual property, and other intangible assets. Fan, Yang and Mu-Jeung Yang, “Competitive Differentiation Effects of Board Network Distance,” Working Paper , 2023.

Intangible Assets 45

Intangible Assets Technology Marketability Corporate Finance 45

Benzinga

APRIL 26, 2023

per Basic Common Share and Return on Average Assets of 0.79% or $0.60 and 0.91%, Respectively, Excluding Non-Recurring Expenses First Quarter 2023 Loan Growth of $22.1 April 26, 2023 (GLOBE NEWSWIRE) -- Salisbury Bancorp, Inc. million for first quarter 2023 increased $1.7 Average earning assets of $1.5

Dividends 40

Dividends Banking Equity Book Value 40

Benzinga

FEBRUARY 29, 2024

Full Year 2023 Highlights 1 Revenues of $763.8 million acquisition of Infinite ID Fourth Quarter 2023 Highlights 1 Revenues of $202.6 Full Year 2023 Highlights 1 Revenues of $763.8 million acquisition of Infinite ID Fourth Quarter 2023 Highlights 1 Revenues of $202.6 million Net Income of $37.3 million, after the $217.7

EBITDA 40

EBITDA Dividends Technology Total Shareholder Return 40

Benzinga

AUGUST 18, 2022

Highlights: Dorman Products to acquire SuperATV for $490 million in cash at closing, plus a two-year earn-out of up to $100 million in the aggregate based on achievement of 2023 and 2024 performance targets. Adjusted for estimated tax benefits, the transaction value before earn-out is approximately $445 million.

Intangible Assets 40

Intangible Assets Marketability 40

IVSC

MAY 12, 2023

Step 1 of 6 16% In order to answer the consultation questions below it is necessary to read the IVS General Standards first followed by any applicable Asset Standards, as set out in the IVS Exposure Draft (2023). Email address What is your primary location?

Compliance 100

Compliance Intangible Assets Business Valuation Marketability 100

Appraiser Newsroom

JUNE 4, 2024

Kevin Couillard | ASA, CFA | Executive Director | FairValue Advisors, LLC Kevin Couillard, ASA, CFA: Kevin has over 35 years of experience in valuing business interests and intangible assets and providing litigation/dispute resolution services regarding valuation/damage matters.

Business Valuation 59

Business Valuation Intangible Assets Appraisal Finance 59

Andrew Stolz

JANUARY 19, 2022

The company plans to free up US$1-2bn for M&A purposes through 2023. Its M&A activities are reflected in its asset base. As of 2020, around 42% of its total assets consist of goodwill (31%) and intangible assets (11%). The global average of Industrials companies is goodwill (8%) and intangible assets (6%).

Intangible Assets 52

Intangible Assets EBIT Market Risk Technology 52

Benzinga

JULY 7, 2023

Subject to Australian Stock Exchange ("ASX") and Story-I shareholder approvals, anticipated by September 2023, NextGen Retail, formerly known as Leflair Inc, will complete its first acquisition outside of Vietnam in the large and fast growing Indonesian market. million equal to approximately US$1.85 million based on current exchange rates.

Intangible Assets 40

Intangible Assets Marketability 40

Appraiser Newsroom

JUNE 4, 2024

She co-chaired the Houston Chapter’s Expert Witness Workshop and Mock Trial (2020, 2021, 2023) which was honored by ASA as the Educational Event of the Year in 2022. He focuses on complex litigation and has a special interest in intangible asset valuation. Borea | Partner | McGivney Kluger Clark & Intoccia, P.C.

Appraisal 59

Appraisal Intangible Assets Business Valuation Banking 59

Benzinga

OCTOBER 30, 2024

The selected unaudited pro forma financial information for 2023 combines the historical results of the Company and SomaLogic for their respective three- and nine- month periods ended September 30, 2023. in the third quarter of 2023; and non-GAAP gross margins in the third quarter of 2024 were 56.9%, versus 51.7%

EBITDA 40

EBITDA Intangible Assets Marketability Technology 40

Appraiser Newsroom

JULY 9, 2023

Across his 22 years of valuation experience, Brent’s primary focus has been in providing intangible asset purchase price allocations for financial statement and tax reporting purposes. During this time, she valued businesses, fractional interests, and intangible assets for a wide range of purposes.

Intangible Assets 40

Intangible Assets Business Valuation Appraisal Equity 40

Benzinga

DECEMBER 5, 2022

The merger consideration is 100% stock and is valued at approximately $204 million and is expected to close in the second quarter of 2023 subject to customary closing conditions, including approval by the shareholders of Salisbury and required regulatory approvals. NBT expects the transaction to be approximately 9.8% Watt, Jr.

Intangible Assets 40

Intangible Assets Banking Dividends Marketability 40

Benzinga

OCTOBER 22, 2024

per diluted share, for the three months ended September 30, 2023. per diluted share, for the nine months ended September 30, 2023. per diluted share for the third quarter of 2023. per diluted share for the first nine months of 2023. million in same-center NOI for the third quarter of 2023, representing a 2.1%

Dividends 40

Dividends Intangible Assets EBITDA Equity 40

Benzinga

NOVEMBER 6, 2024

million in the third quarter of 2023. The sequential and year-over-year increase was partially driven by strong activity in our diversification business. Gross profit was $8.3 million, compared to $7.9 million in the second quarter and $7.5

EBITDA 40

EBITDA Intangible Assets Equity Treasury 40

Benzinga

APRIL 23, 2024

per diluted share, for the three months ended March 31, 2023. per diluted share for the first quarter of 2023. million for the first quarter of 2023. million in same-center NOI for the first quarter of 2023, representing a 5.7% million, or $0.09 million, or $0.06 FFO for the first quarter of 2024 was $37.9

Dividends 40

Dividends Intangible Assets Start-ups EBITDA 40

Benzinga

FEBRUARY 15, 2023

15, 2023 (GLOBE NEWSWIRE) -- Otonomo Technologies Ltd. That transaction is expected to close in the third quarter of 2023, subject to the satisfaction of customary closing conditions. We expect that trend to continue into 2023. Otonomo's initial deadline to regain compliance by February 20, 2023. Eastern Time.

Intangible Assets 40

Intangible Assets Compliance Technology Marketability 40

Benzinga

FEBRUARY 15, 2023

15, 2023 (GLOBE NEWSWIRE) -- Retail Opportunity Investments Corp. Tanz added, "Looking ahead, with our strong operating platform, we are well positioned to achieve another productive year in 2023 and continue building long-term value." On February 14, 2023, ROIC's board of directors declared a cash dividend of $0.15

Dividends 40

Dividends EBITDA Intangible Assets Equity 40

Appraiser Newsroom

JUNE 4, 2024

Kevin Couillard | ASA, CFA | Executive Director | FairValue Advisors, LLC Kevin Couillard, ASA, CFA: Kevin has over 35 years of experience in valuing business interests and intangible assets and providing litigation/dispute resolution services regarding valuation/damage matters.

Appraisal 59

Appraisal Business Valuation Intangible Assets Banking 59

Reynolds Holding

DECEMBER 17, 2023

There is indeed evidence that tech unicorns that invest in intangible assets tend to go public later than other startups of similar age (Davydova, Fahlenbrach, Sanz & Stulz, 2022). A version of this piece was originally posted on the ECGI blog on December 12, 2023,

Intangible Assets 45

Intangible Assets Compliance Technology Marketability 45

Benzinga

APRIL 27, 2023

April 27, 2023 (GLOBE NEWSWIRE) -- Covenant Logistics Group, Inc. NASDAQ: CVLG ) ("Covenant" or the "Company") announced today financial and operating results for the first quarter ended March 31, 2023 and the acquisition of Lew Thompson & Son Trucking, Inc. and related entities ("Lew Thompson & Son") effective April 26, 2023.

Marketability 40

Marketability Intangible Assets Enterprise Value EBITDA 40

ThomsonReuters

APRIL 18, 2023

Under IFRS , intangible assets are valued on the basis of the future economic benefit. IFRS does not approve this method. Under GAAP, intangible assets (i.e., research and development or advertising costs) are recognized at fair market value. All development costs are expensed under GAAP.

Intangible Assets 52

Intangible Assets Finance Fair Market Value Compliance 52

Benzinga

OCTOBER 26, 2022

Adjusted EBITDA and EPS Guidance Affirmed, Outlook Updated to Reflect FX Translation Global Restructuring Expected to Yield $40 Million in Profit Growth in 2023 Balanced Capital Allocation Strategy Includes NoteMachine Acquisition and Continued Share Repurchases. 3Q Highlights: Revenue up 6% , r eflecting 13% organic growth. 17.1%. . ~80

EBITDA 40

EBITDA Dividends Intangible Assets 40

Reynolds Holding

SEPTEMBER 26, 2023

On August 24, 2023, the Second Circuit affirmed the dismissal of state-law securities claims in Kirschner v. 34] In addition, the Notes were secured by a perfected first-priority security interest in tangible and intangible assets of Millennium. [35] 21-2726, 2023 WL 5437811 (2d Cir. 24, 2023). [2] 15] See id.

Banking 40

Banking Marketability Intangible Assets Finance 40

Reynolds Holding

FEBRUARY 21, 2024

But]…on June 15, 2022, [FASB] unanimously voted to drop its project on identifiable intangible assets and the subsequent accounting of goodwill…The decision came as a huge surprise to market watchers [19]. 2023) The UK Accounting Standards Board, 1990-2000: Restoring Honesty and Trust in Accounting , Routledge [4] Beresford, D.

Intangible Assets 45

Intangible Assets Book Value Banking Finance 45

Chris Mercer

FEBRUARY 14, 2024

What would you (or a court) say if I created a guideline public company group for a valuation as of December 31, 2023, consisting of companies that existed twenty years ago, and based my analysis on multiples calculated as of December 31, 2003 ? The pricing and multiples from 2003 have no bearing on the value of my private company in 2023.

Marketability 52

Marketability Dividends Appraisal Business Valuation 52

Reynolds Holding

SEPTEMBER 14, 2023

Today, an increasing proportion of public companies derive their value from intangible assets such as human capital — yet a very small percentage disclose their labor costs. This speech was delivered on September 13, 2023, by Jaime Lizárraga, commissioner of the U.S.

Marketability 40

Marketability Treasury Intangible Assets Equity 40

Appraiser Newsroom

OCTOBER 27, 2023

ASA’s 2023 Litigation in Valuation Conference agenda offers an unparalleled learning experience, specifically designed for business valuation experts. He specializes in the valuations of business enterprises and their intangible assets.

Business Valuation 59

Business Valuation Intangible Assets Business Enterprise Appraisal 59

IVSC

OCTOBER 30, 2024

Prudential Valuation for Real Estate EU implementation deadline approaches UK PRA published second near-final policy statement Further to the publication of our statement on “ Prudential Property Value: Our Efforts to Ensure Transparency and Consistency ” in July 2023, following continued discussions and outreach with key stakeholders, IVSC members (..)

Banking 247

Banking Appraisal Intangible Assets Marketability 247

Benzinga

FEBRUARY 7, 2025

Forecasted amortization of acquired intangible assets 6.0 6.0 25.0 25.0 Forecasted acquisition-related expenses 6.0 6.0 6.0 6.0 Full story available on Benzinga.com

Intangible Assets 45

Intangible Assets Marketability Technology 45