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.
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
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