COVID-19: A Possible Upcoming Pandemic of Impairment Testing & Re-Valuations

The COVID-19 pandemic has caused the greatest widespread economic contraction since the Great Depression and represents one of the most significant business risks in recent history. Is your company ready for the potential accounting ramifications?

Using Closed-End Funds to Derive Discounts for Lack of Control

The valuation of asset holding companies at times requires the application of discounts for lack of control. Closed-end funds can be used in certain cases to derive those discounts.