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Analysis and Perspectives on Valuation, Transaction Advisory, and Financial Topics

  • Articles, Cryptoassets, Valuation, Whitepapers

FASB Finalizes New Rule on Contractual Sale Restrictions: Final Implications for Locked Token Valuations 

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

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  • Articles, News, SPACs, Whitepapers

SPAC Fairness Opinions in 2026: What Changed and Why It Matters

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

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  • 101 Guides, Articles, News, Valuation

The Carrying Value Question: An Introduction to Intangible Asset Impairment Testing

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

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  • Articles, Cryptoassets, News, Valuation, Whitepapers

FASB Reconsiders Contractual Sale Restrictions (ASU 2022-03): What the Proposal Means for Locked Token Valuations

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

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Profile of a woman at a computer in a blue-toned Houlihan Capital banner with the headline 'Enhancing Valuation Confidence'.
  • 101 Guides, Articles, News, Valuation, Whitepapers

Enhancing Valuation Confidence: The Role of Positive Assurance in Portfolio Valuation

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

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  • 101 Guides, Articles, News, Valuation

Personal Goodwill in Business Transactions: Not Just a Valuation Question — A Planning Imperative

Consider a professional services firm where three client relationships — each cultivated personally by the founder over fifteen years — account for 65% of annual

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Houlihan Capital logo with Value. Added. and the title Fairness Opinions in De-SPAC Transactions on a geometric, warm-toned background.
  • Articles, Fairness Opinions, News, Whitepapers

Fairness Opinions in de-SPAC Transactions

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

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Banner for Houlihan Capital: logo and headline 'Preparing for a sale: What to expect from a sell-side advisor' over a blue abstract office background.
  • Articles, Financial Advisory, News, Valuation

Preparing for a Sale: What to Expect from a Sell-Side Advisor

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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Banner image for Houlihan Capital about cannabis rescheduling and business valuations, featuring cannabis leaves and a dark overlay with the headline text.
  • Articles, Cannabis, News, Valuation

Cannabis Rescheduling Is Here. What It Means for Business Valuations.

On April 22, 2026, the Acting Attorney General issued a final order reclassifying FDA-approved marijuana products and state-licensed medical marijuana from Schedule I to Schedule

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