The Financial Reporting Blog

A weekly update on financial reporting topics curated by Mercer Capital’s Financial Reporting Valuation professionals.


Are Four Bankruptcy Reorganization Plans Better than One?

Navigating a Chapter 11 bankruptcy and reorganization can be a daunting task, both for the company at issue and for the myriad of stakeholders who often have competing interests. A recent article from the New York Times DealBook discusses the impact of a change in the bankruptcy code that makes it easier for multiple stakeholders to put forth competing reorganization plans.

Getting Brand Intangibles Right

While it may be natural to assume that brand intangibles are most important in consumer products and services, it is wrong to assume that they don’t matter for finance firms.

Allocation to Goodwill Fell in 2012

Although goodwill remains the largest and most common intangible allocation, the proportion of value allocated to goodwill fell during the past year. Houlihan Lokey recently released its 12th annual Purchase Price Allocation Study, which this year reviewed the intangible asset allocations of 511 transactions during 2012.

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