Goodwill Impairment (ASC 350): A Clear and Concise Guide

Goodwill is an intangible asset that arises when a company acquires another business for a price higher than the fair value of its net assets. While goodwill is not amortized, it must be tested for impairment to ensure it remains accurately reported on financial statements. This whitepaper provides an overview of goodwill impairment under ASC […]
Michael Norton discusses Valuation Trends, Buyer-Seller Dynamics and Advice for Sell-Side Businesses with Levenfeld Pearlstein
Michael Norton, Director of Business Development, recently was invited to discuss the evolving M&A market with Robert Connolly, Partner in Levenfeld Pearlstein’s Corporate Practice Group. For the Q&A on valuation and deal trends, buyer-seller dynamics, and advice for sell-side businesses, click the button below. For questions on the Q&A or to discuss our services, please […]
Houlihan Capital’s Crypto Market & VC Industry Report Q4 2024

As a leading and trusted valuation provider to the Cryptoasset & Blockchain industry, we are pleased to share our Crypto Market & VC Industry Report – Q4 2024 Update. This report provides the following for Q4 2024: Stats at a Glance Crypto Market Timeline Crypto VC Trends Venture Capital (All Sectors) Trends VC Deal Activity […]
SEC 2025 Examination Priorities: Comprehensive Guidance for Private Fund Managers

The U.S. Securities and Exchange Commission (SEC) has released its 2025 Examination Priorities, emphasizing key compliance areas for private fund managers. Accurate and independent valuations, fee transparency, and conflict disclosures remain central to protecting investors and ensuring fiduciary compliance. This document integrates unique insights from previous guidelines and emerging regulatory expectations. Valuation of Illiquid and […]
Valuation Insights: Addressing Challenges in the Evolving Crypto Landscape

This video, recorded by DwellFi at the 2024 CoinAlts Fund Symposium, features a comprehensive discussion led by Houlihan Capital’s very own Monica Blocker, Director of Business Development, and Joe Brennan, Senior Vice President of Valuation, who are experts on the complexities of crypto valuation. The video explores regulatory ambiguity, locked token valuation, and strategies for […]