Valuation | Houlihan Capital

15

Sep

Houlihan Capital Publishes Cryptoasset Industry Report – Q2 2023 Update

Houlihan Capital is excited to announce the release of our newest quarterly Report for the Cryptoasset Industry. This report provides the following: Financial Performance: Cryptoasset-related Equities Valuation Metrics: Cryptoasset-related Equities Equity Performance Change in Market Capitalization by Equity Sector Change in Market Capitalization by Cryptoasset Sector This report is a…

Venture Capital: Valuing Early-Stage Portfolio Companies in a Slowing Deal Environment

31

Aug

Valuation, Whitepapers

Venture Capital: Valuing Early-Stage Portfolio Companies in a Slowing Deal Environment

The first half of 2023 shows a continuing shift in the landscape of early-stage venture capital (VC) deals. Amidst an environment of high interest rates and increased portfolio company cash burn, VC funds are deploying capital more carefully. This has had a noticeable impact on angel and seed-stage deals. According…

FASB’s Proposed Updates to GAAP Financial Reporting Taxonomy related to ASU on Crypto Assets

11

May

Valuation, Valuation News

FASB’s Proposed Updates to GAAP Financial Reporting Taxonomy related to ASU on Crypto Assets

On March 23, 2023, The Financial Accounting Standards Board (“FASB”) issued proposed updates to the U.S. Generally Accepted Accounting Principles (GAAP) Financial Reporting Taxonomy related to a Proposed Accounting Standards Update (“ASU”) on Intangibles—Goodwill and Other—Crypto Assets. (1) The proposed updates would create Subtopic 350-60 of U.S. GAAP, and it…

The SEC’s Division of Examinations Announces 2023 Exam Priorities

23

Mar

Valuation, Valuation News

The SEC’s Division of Examinations Announces 2023 Exam Priorities

The SEC’s Division of Examinations (the “DOE”) has announced its 2023 examination priorities. The annual report provides insights into the Division’s risk-based approach, including the areas it believes present potential risks to investors and the integrity of U.S. capital markets. Valuation was discussed in the following sections: Investment Company Act…

409A Valuation – The Key to Protecting Your Fund’s Earnings

30

Aug

Valuation, Valuation News, Whitepapers

409A Valuation – The Key to Protecting Your Fund’s Earnings

Our friends at Richey May reached out to discuss valuable insights on 409A valuations – what they are, when they are needed and more. What is a 409A Valuation? 26 U.S. Code § 409A (“IRC 409A”) is a tax rule that applies to companies offering “nonqualified deferred compensation,” which is…