This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation of economic book ...

Fair market value is the price agreed on by buyer and seller.

The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

Learn about the differences valuation practitioners face in valuing the assets between business combinations and asset acquisitions. The decision of whether to classify a transaction as either a ...

The development of mineral asset valuation standards, when compared to the IRRS for mineral resources and ore reserves, is relatively recent (2000 onwards). Furthermore, these have evolved through the ...

The term “asset” is often heard when a business’s financial value is assessed. An asset can be any resource an individual or a corporation controls that generates a positive economic benefit for its ...

The global commercial real estate industry stands at a critical and undeniable inflection point. After two decades of incremental progress, the journey toward sustainable building practices has ...

Intellectual property assets drive innovation and generate revenue. Companies use patents, trademarks and copyrights for a variety of reasons, such as to differentiate themselves and to compete in the ...

The Lagos State government says that it generated assets worth over ₦3.43 trillion in 2025 through its ongoing valuation exercise, as the state intensified efforts to strengthen financial transparency ...

August 30, 2022 - The economic valuation of trade secret assets has perplexed the intellectual property bar for years. This perplexity emanates from the economic and legal aspects of a trade secret ...

In a technology M&A deal, whether you are acquiring or selling a tech or software business, valuation rarely hinges on a single dimension. Financial performance, growth efficiency, and cash flow ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...