Financial Reporting Valuation Articles
We have compiled a library of articles written by the professionals of Mercer Capital.  This library contains our most recent articles as well as older pieces for your review and information.  If you cannot find the information you seek, please e-mail Barbara Walters Price at priceb@mercercapital.com

5 Things To Know about Proposed Changes to ASC Topic 820 August 27, 2010


Fair Value for Impairment Testing May 19, 2010

Why Quality Matters in Valuation for Equity Compensation Grants April 20, 2010

Contingent Consideration: 5 Things to Remember November 03, 2009

Interest Rate Swaps and Fair Value July 31, 2009

Thinking of Exchanging Underwater Employee Stock Options? June 23, 2009

FASB Proposes More Fair Value Guidance May 13, 2009

What's It Worth? Fair Value, SFAS 157, and Alternative Investments April 16, 2009

Some (Unsolicited) Advice for CFOs and Controllers of Public Companies March 25, 2009

Recession, Market Meltdown Put Spotlight on Goodwill Impairment December 23, 2008

A Primer to SFAS 157: Fair Value Measurements July 30, 2008

SFAS 141R: Three New Issues July 29, 2008

Valuation Best Practices: Hedge Fund Investment Portfolios July 11, 2008

Auction Rate Securities and Fair Value April 30, 2008

Corporate Balance Sheets May Hold Clues to Recent Economic Downturn March 12, 2008

An Overview of SFAS 141R February 22, 2008

What To Look For In An Impairment Testing Expert December 11, 2007

Reasonable Valuation of Illiquid Mortgage-Backed Securities November 29, 2007

Hedge Fund Manager Completes IPO November 21, 2007

A Guide to Reviewing a Purchase Price Allocation Report October 29, 2007

Fair Value and SFAS 157: The Times They Are A-Changing March 01, 2007

ESOARS to Offer Market Pricing of Employee Stock Options? March 01, 2007

A New Approach to Fair Value: Welcome to FAS 157 February 27, 2007

Not All Classes of Equity Were Created Equal February 27, 2007

Valuing Employee Stock Options: A Guide to Choosing Either Lattice or Black Scholes February 19, 2007

Black Scholes vs. Binomial: SFAS 123 Sends Us Back to the Drawing Board February 19, 2007

Comment Letter Regarding Proposed Amendment to SFAS 123 February 19, 2007

The Mercer Capital Option Pricing Model February 19, 2007

Restricted Stock: Microsoft's Move Away From Stock Options Prompts Another Look at Valuation Issues Surrounding Restricted Stock February 19, 2007

SFAS 141: Ceci N'est Pas une Pomme February 19, 2007

Valuation Guidance for SFAS 150 February 19, 2007

Core Deposit Intangible Asset Valuation February 19, 2007

Mercer Capital's Summary of SFAS 141 and SFAS 142 February 19, 2007

Purchase Price Allocation - Why Now? February 19, 2007

SFAS 142 Update: Carrying Amount Conundrum February 19, 2007

Goodwill Hunting - An Overview of SFAS 141 and SFAS 142 February 19, 2007




Key Contacts

Travis W. Harms, CFA, CPA/ABV
901.322.9760
Matthew R. Crow, ASA, CFA
901.322.9728