11
Jun
Valuation

Understanding Personal Goodwill Valuations

The Internal Revenue Service defines goodwill as “the value of a trade or business based on expected continued customer patronage due to its name, reputation, or any other factor”.1 Court decisions have recognized a distinction between the goodwill of a business itself and the goodwill attributable to the owners or…
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27
Apr
Quarterly Industry Reports

Industry Updates are Available for Q1 2020

Houlihan Capital provides Quarterly Updates on the following industries as of March 31, 2020. Information includes valuation metrics, performance data and M&A activity. Click on the following links below to access reports for the following industries: Aerospace, Defense & Government Asset Management Banking Building Products Business Services Cannabis Consumer Products…
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24
Apr
Valuation, Valuation News

SEC’s New Framework Proposal for Fund Valuation Practices

The Securities and Exchange Commission (SEC) has proposed a new rule to modernize fund valuation practices. The rule clarifies how fund boards can satisfy their valuation obligations, and, according to SEC Chairman Jay Clayton, “would improve valuation practices, including oversight, thereby protecting investors”. The proposed rule would: establish requirements for…
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