FP&A
-
Allocation of purchase price
I was recently involved in an exercise to allocate the purchase price following an acquisition, and got involved in a debate with the client, as to how much could be realistically allocated to certain intangibles, and how much would end up in goodwill. One asset that seemed very judgmental was the …
4
-
Venture debt for small companies. Just closed a small VC round. Is this a good time to add venture debt?
My company just closed a small venture capital round. I have been approached by a venture debt player with a proposal. Before I spend time doing any work on this I was wondering whether it was worth my time. The round was just under $1M, which is not a lot (which was on purpose on our part). And to…
2
-
Seasonal business -- Best ways to separate out ramp-up costs to launch?
I work in a business that is fairly seasonal, where about 75% of our revenues come in during a six month period. We essentially operate on a fiscal year of September to the following August (to line up with the school year, as we are an educational services business), even though we report our …
2
-
XRBL reporting for small public companies
XRBL has been around for a long time but CFOs of smaller SEC filing companies have managed to avoid or idgnore it so far. Now our day is on hand, and with quarters ended June 30 and onwards, we will have to file our 10Q and 10Ks, not only in EDGAR format, but with all the finacial data coded in …
-
Korn Ferry report about board oversight of risk management, from Norman Marks' blog
I have pasted below a blog post from Norman Marks. Norman is the Compliance Officer with SAP. I thought this group might be interested in his comments about a recent Korn Ferry report about risk management oversight. If you are interested, the link is http://wp.me/pKAMR-5t. David Tate No…
1
-
What are the best tools for analysing website traffic?
We need to better get our hands around our website traffic. There are so many tools out there it's hard to know where to start. We have an online site whose traffic we monetize (through ads) and where we have content that we want people to see, use, and interact with. If we want to know what people…
1
-
EITF 08-1 Rev Rec: How do you establish the Estimated Selling Price (or ESP) for a new product?
We got this question on an EITF 08-1 / EITF 09-3 webinar this morning and I wanted to put it out to the group here: "For a brand new product, what do you use to establish ESP?" The person further asks whether the company's price list would be a good place to start. Assuming here that they cannot…
1
-
Merger or JV with foreign partner
Our company does business with a foreign partner in Tiawan with offices in China. We are considering a formal merger or joint venture to create a true worldwide presence which our customers find important, and continued success is dependant on our continuing to work together closely. Does any…
5
-
Merger or JV with foreign partner
Our company does business with a foreign partner in Tiawan with offices in China. We are considering a formal merger or joint venture to create a true worldwide presence which our customers find important, and continued success is dependant on our continuing to work together closely. Does anyone…
3
-
My US based C Corporation majority ownership interest in Mauritius company. If that entity suffers a write down do i reflect it on US books?
The write down was approx. 50% taking the entity value from approx. $2.7M to $1.4M.
1
-
What is the best way for a subsidiary company of a public company to handle billing back expenses to Corporate? Implement a run rate?
Employees in the shared services division(such as A/P and HR) of the company have certain expenses that are charged to the subsidiary company because that is who orders the supplies or does the shipping and then the subsidiary company does inter company billing to charge corporate for the expenses.…
1
-
New Co Acquisition of Assets-Are they eligible for Section 179 write off?
My question is if I set up a new company and buy the assets of another company, Can I write off $ 500,000 in 2011 for section 179. Assume assets are manufacturing and office equipment.
1
-
What is the real price of our shares
We have a convertible note that can be converted by the lender into stock at any time or times during the term of the note. The conversion price is established by reference to the average lowest closing prices reported by a recognized reporting service in the ten days preceding every conversion…
3
-
Independent director
I have been building the corporate infrastructure for an early stage company with interesting IP that applies to a very wide industry segment. The company has been self funded to date and there are no VCs or other independent investors. We have two management/ ownership factions and I am tryin…
5
-
Revenue Recognition of FR&D Grants
I was recently digging into the accounts of a company that had reported the value of R&D grants as revenue upon receipt in the form of a cash rebate. Essentially they received approximately 30% of the payroll cost of engineers employed on an approved project as a cash rebate, subject to appr…
3
Previous
