Best practices for the valuation of contingent consideration — including earnouts and clawbacks — continue to evolve.  Ryan A. Gandre, CFA highlights several attributes of a well-developed valuation analysis, including a discussion on estimating discount rates that reflect the risks of contingent consideration assets and liabilities.

This article provides guidance and suggestions on how to implement a Step Zero Test for goodwill impairment purposes.  While each circumstance is unique in regards to the type of qualitative factors that are applicable and the impact those factors have on the overall fair value conclusion, there are similarities in the approach that can be used to support the qualitative factors.

New regulations were supposed to curtail corporate fraud; however, numerous recent scandals reveal that corporate and individual scandals will always be in the news.  This article discusses some recent corporate failures, what new regulations mean to those monitoring corporate fraud, and key trends in the enforcement landscape related to the financial services industry.