Thu, Sep 29, 2022

Valuation Insights - Third Quarter 2022

In this edition of Valuation Insights, Kroll experts discuss the factors driving goodwill impairments.

Year to date, Kroll has seen an increase in the amount and frequency of goodwill impairments recorded by U.S.-based companies. In this issue of Valuation Insights, our experts discuss the factors driving this trend and what the current economic environment may mean for goodwill impairments moving forward.

In August, both houses of Congress passed the Inflation Reduction Act (IRA), and it was signed into law by President Biden. In this issue, we explore how the IRA may impact valuations prepared for financial reporting and tax planning/reporting purposes and note industries that are affected most by this legislation.

The sale and disposition of assets/business often trigger multiple valuation requirements for different stakeholders. Our Valuation and Transfer Pricing Services experts quantify the difference between financial reporting valuations and transfer pricing valuations and discuss how to reconcile purchase price allocation, legal entity and transfer pricing values.

Finally, we review top geopolitical risk concerns, including Russia’s war on Ukraine, and the pandemic and climate change and discuss how the nexus between geopolitics, economics and business has tightened.

In every issue of Valuation Insights, you will find industry market multiples that are useful for benchmark valuation purposes.

We hope that you find this and future issues of the newsletter informative.


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