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Analysis and Perspectives on Valuation, Transaction Advisory, and Financial Topics
An Update to Houlihan Capital’s July 2026 Review of ASU 2022-03 September 20, 2026 On September 9, 2026, the Financial Accounting Standards Board issued ASU
The SPAC market in 2026 and the renewed case for independent fairness opinions The blank check structure has returned to the public markets on very
When the Balance Sheet Becomes the Story A portfolio company loses its largest customer. Revenue falls sharply in the back half of the year, and
The July 2026 proposal reinforces a market-participant approach that Houlihan Capital has applied to cryptoasset portfolios for years Executive Takeaway In 2022, the FASB issued
When the Mark Gets Questioned The moment arrives in different forms. An auditor returns to a fair value conclusion with a request for additional support
Consider a professional services firm where three client relationships — each cultivated personally by the founder over fifteen years — account for 65% of annual
The Role of a Fairness Opinion in a de-SPAC Transaction When a SPAC enters into a business combination agreement, its board is evaluating a transaction
Framing the Decision to Sell For many founder-owned businesses, a sale represents one of the most significant financial and strategic decisions an owner will make.
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