Articles
Analysis and Perspectives on Valuation, Transaction Advisory, and Financial Topics
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 Carrying Value Question: An Introduction to Intangible Asset Impairment Testing
When the Balance Sheet Becomes the Story A portfolio company loses its largest...
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...
Enhancing Valuation Confidence: The Role of Positive Assurance in Portfolio Valuation
When the Mark Gets Questioned The moment arrives in different forms. An auditor...
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...
Fairness Opinions in de-SPAC Transactions
The Role of a Fairness Opinion in a de-SPAC Transaction When a SPAC enters into...
Latest Articles
SPAC Fairness Opinions in 2026: What Changed and Why It Matters
The Carrying Value Question: An Introduction to Intangible Asset Impairment Testing
FASB Reconsiders Contractual Sale Restrictions (ASU 2022-03): What the Proposal Means for Locked Token Valuations
Enhancing Valuation Confidence: The Role of Positive Assurance in Portfolio Valuation
Have a Question?
Our team is available to discuss your specific situation or point you to the right resource.
- 312.450.8600
- info@houlihancapital.com