Convertible Instrument Simplification Rule

Hi everyone.  Hope you are keeping healthy during the never ending COVID-19 pandemic.  For this month’s blog, I like to address a certain type of derivative product which the Financial Accounting Standards Board (FASB) enacted a simplification rule.  These Convertible...

Accounting and Intangibles

Hi everyone, Hope this blog finds you all doing well.  Once again, we see the traditional “brick and mortar” accounting valuation techniques not reflecting what the market sees or pays. Companies that haven’t produced a profit have been selling for astronomical...

Fair Value of Financial Instruments Training program

Hi everyone, Hope this blog finds you doing great.  For this particular blog, I am very excited to discuss the launch in October at the IVSC World Conference in Dubai, the advanced training program in fair value of financial instruments. This training program is first...

Derivatives and Risk

Hi everyone, Hope this blog finds you doing great. A lot going on in the field of valuation of derivatives.  In a recent survey by the AICPA, there is much concern about risks inherent in derivatives and the approaches used to value these constructs. For example, 55...

Don’t use courts as incubators for new BV approaches!!

Hi everyone, Hope all is well considering the global economy’s downturn as a result of the Coronavirus.  Yet, business activity goes on along with many court cases.  Here is a case worth briefly talking about.  In the case of Manichean Capital, LLC v. SourceHOV...

“Non-Qualified Mortgages”- Here we go again!!

Hi everyone, In this month’s blog, once again we are seeing an emergence of a new type of financial instrument, called the “Non-Qualified Mortgage” with the same high-risk characteristics as sub-prime mortgages.  Here we go again!! What is most disconcerting is its...