Brown Smith Wallace Financial Advisory Services - Valuation, Dispute Advisory and Corporate Finance Services

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Bryan Griffin
Senior Vice President and Chief Financial Officer
Overland Solutions, Inc.

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Publications

THOUGHT LEADERSHIP > PUBLICATIONS

Publishing activities permit Brown Smith Wallace Financial Advisory Services (FAS) professionals to share their research, best practices and opinions to expand the knowledge of both other professionals as well as current and prospective clients. Below is a listing of publishing and research activities by our FAS professionals.

Working Draft of AICPA Accounting and Valuation Guide
Released November 18, 2011
Replaces 2001 practice aid Assets Acquired in a Business Combination to Be Used in Research and Development Activities, A Focus on Software, Electronic Devices & Pharmaceutical Industries

“Valuing Earnouts in Uncertain Times”
CPA Expert - Winter 2010.

“Intellectual Property Valuation Under U.S. GAAP and the Impact on Intellectual Property Litigation”
Volume 38, Number 4 - Fall 2010.

BVWire - Business Valuation Resource

"FASB Adds New Initiative on Impairment of Intangibles"
BVWire Issue #108-1, September 2011
“FASB's new Exposure Draft relating to Goodwill Impairment Testing"
BVWire Issue #103-4, April 2011

"Overview and Implications of a Qualitative Assessment for Goodwill Impairment"
Business Valuation Update, Vol.17, No.12
"A Critique of the Proposed Accounting Standards Update to Topic 350"
Business Valuation Update, Vol.17, No.6
"The Role of FAS 141 Valuations in IP Litigation”
Business Valuation Update, Vol.17, No.3
“Uniloc v. Microsoft: Lessons Outside of the Courtroom”
Business Valuation Update, Vol.17, No.2
“Control Premiums: Application and Analysis”
Business Valuation Update, Vol.16, No.3
“Navigating the SEC Comment Letter Database”
Business Valuation Update, Vol.16, No.7
“Valuing Earnouts in Uncertain Times: an Overview of FAS 141R Requirements”
Business Valuation Update, Vol.15, No.1

“How to Get Through the Business Exit Maze”, March 2007

What’s So Simple about New Goodwill-Impairment Tests ASC 350 FAS 142? August 2011
FASB says its revised goodwill-impairment testing rule will ease the cost and time burden for preparers, especially private-company accountants. But not everyone agrees.

“Acquired IP: Due Diligence, Compliance with U.S. GAAP, and Considerations for IP Litigation”
April/May 2011.

“An Expert’s Viewpoint – How to Prepare Your Next Expert Witness", April 2006
“Going Public in a Private World,” Missouri Lawyers Weekly", November 2003
“Hiring One Expert Witness for Family Litigation”, October 2003

"U.S. GAAP Requirements Related to Acquired IP: Considerations for the Licensing Professional"
LES Insights, Licensing Executives Society (USA and Canada)
September 2011

“Succeeding at Succession”, Smart Business St. Louis, September 2010
“Turning it Around”, Smart Business St. Louis, June 2010
“The Business of Boards”, Smart Business St. Louis, October 2008
"The Value of a Valuation", Smart Business St. Louis, September 2008
“Plan a Profitable Exit”, Smart Business St. Louis, July 2008

Working Papers

“A Survey of Methodologies Used to Support Fairness Opinion Conclusions”
“Is there Evidence of Bias in Fairness Opinions?”
“Solvency Opinion Test Requirements and the Impact of State Requirements”
“Study of SEC Comment Letters: Fair Value Disclosures”
“Transfer Pricing Trends in the U.S.”
“Valuation of In-Process Research and Development”
“Court Ruling Highlights Potential Pitfalls in Applying 25% Rule of Thumb to Determine Royalty Rate”
“U.S. GAAP Requirements related to Acquired IP: Considerations for the Licensing Professional”

Please contact the Brown Smith Wallace FAS team to learn more about any of our Thought Leadership activities.

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Publications