In modern industry, where machinery often represents the largest share of capital investment, understanding the real economic ...

This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...

In high-net-worth (“HNW”), what you own is rarely the real battle, it’s what those assets are truly worth. HNW divorces bring unique financial and legal challenges that go far beyond traditional ...

Learn what basis value is, how to calculate it, and see examples to understand its role in reducing tax burdens on fixed ...

Roman Z. Matatov is with PKF O’Connor Davies, serving as a CFO for private business clients, and has a valuation and forensics background. In this four-part series of articles, I invite you to explore ...

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 ...

Ever since Gross v. Commissioners (TC Memo 1999-254), the Tax Court has struggled with the valuation of pass-through entities, such as S corporations (S corps). The question is: should the earnings of ...

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 ...

Interest rate sensitivity: Lower interest rates typically benefit small-cap companies more than their large-cap counterparts.