The McLean Group - Valuation Vantage - Spring/Summer 2015 - page 1

Inside This Issue
I. Market Participant Acquisition
Premium Final Exposure Draft
to be Issued Soon
1
II. Plaintiff Unable to Prove that
Common Shareholders Should
Have Received Consideration 3
III. IRS Unable to Prove The
Transfer of Material Goodwill 5
IV. Insufficient Evidence Provided
by Husband Causes Valuation
Not to Meet AICPA Standards 6
V. Practice Highlights
7
Market Participant
Acquisition Premium
Final Exposure Draft to be
Issued Soon
In April 2013, the Working Group on
Control Premiums of The Appraisal
Foundation issued a discussion draft
on the measurement and application
of Market Participant Acquisition
Premiums (MPAP).
The discussion draft provides a more
defined framework to determine
control premiums as there is significant
diversity in practice in how control
premiums are currently applied for
goodwill impairment testing purposes
and other financial reporting purposes.
Valuation
Vantage
©
Insights and perspectives on leading corporate finance valuation issues.
Spring-Summer 2015
continued
1 2,3,4,5,6,7
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