Author: mshifrin

  • Valuation of a Real Estate Holding Entities

    The following example traces the steps we take in a fair market valuation of a minority ownership interesting in a real estate holding entity (“the Entity”). The summary appraisal is prepared in order to provide the owners of the Entity with an independent valuation opinion in connection with gift and estate tax reporting purposes. During…

  • Valuation of Finance Receivables

    Our professionals at Brookline Valuation Services (“BVS”) were recently involved in the estimation of fair value of Finance Receivables of a Company, which provides consumers an alternative method of paying for services and products. The valuation was done in accordance with the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 825, which requires disclosures…

  • Bargain Purchase Transaction

    September, 2014 Brookline Valuation Services recently prepared a valuation report that estimated fair values of certain identifiable intangible assets of an acquired company. The valuation was used by the acquirer for financial statement reporting purposes.  The key unique feature of this particular transaction was the presence of negative goodwill. One of the first steps in…