• (813) 336-3660
  • lswanson@blue-abaco.com

  • Home
  • About Us
    • Meaning of Blue Abaco
    • Founder’s Bio
  • Services
    • Valuation Services
      • Financial Reporting
      • Tax Related Valuations
      • Other Corporate Transactions
    • Consulting Services
      • Complex Transactions
      • Revenue Recognition
  • Blog
  • Contact Us

All posts by: "Lisa Swanson, CPA/ABV, CVA"

Home » Articles Posted by Lisa Swanson, CPA/ABV, CVA

    15 Oct

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    Application of ASU 2017-11 to financial instruments with down-round protection can be complex »

    Adopting Accounting Standards Update (“ASU”) 2017-11 can often result in favorable accounting treatment for financial instruments with down-round protection (also known as “full-ratche

    01 Aug

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    Down-round protection no longer causes liability classification of financial instruments »

    In July 2017, the Financial Accounting Standards Board (“FASB”) finalized Accounting Standards Update (“ASU”) 2017-11.

    21 Dec

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    FASB may simplify accounting for down-round price protection »

    In early December 2016, the Financial Accounting Standards Board (“FASB”) issued a proposal that could make the accounting for instruments with down-round price protection features less

    06 Jun

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    Goodwill impairment test might become easier »

    The FASB is considering new guidance that would simplify goodwill impairment testing for all companies.

    25 Mar

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog
    • Comments Off

    Main differences between “fair market value” and “fair value” in valuation »

     
     
    My prior blog post listed some of the different definitions of “fair market value” and “fair value” often used in valuations.

    20 Feb

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog
    • Comments Off

    “Fair market value” versus “fair value” in valuation »

    I’m often asked when to use “fair market value” versus “fair value” in a valuation.

    24 Jan

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    Income/Expense Changes Related to the Fair Value Option »

    Companies that have elected the fair value option will soon be able to record a portion of the change in fair value in other comprehensive income (“OCI”), rather than net income.

    29 Sep

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    Simplified Adjustments for Business Combinations »

    In our blog post dated May 28, 2015, we mentioned there was a proposed accounting standard that would help simplify the accounting for measurement-period adjustments in business combinations

    15 Jun

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    New Fair Value Measurement Credentials »

    So, you or your client just entered into a transaction that requires fair value measurement, such as a business combination or a convertible financing.

    28 May

    • By Lisa Swanson, CPA/ABV, CVA
    • In blog, news
    • Comments Off

    FASB Proposes to Simplify Accounting for Measurement-Period Adjustments related to Business Combinations »

    The FASB recently released a proposed accounting standard update (“ASU”) meant to simplify the accounting for provisional amounts recognized in a business combination.

← Older posts

Recent Posts

  • Application of ASU 2017-11 to financial instruments with down-round protection can be complex October 15, 2017
  • Down-round protection no longer causes liability classification of financial instruments August 1, 2017
  • FASB may simplify accounting for down-round price protection December 21, 2016
  • Blue Abaco Consulting
    Blue Abaco Consulting is committed to providing objective, supportable valuations in well-organized reports, and delivering this information in a timely manner so our clients can meet their deadlines.​

  • Certifications

  • Recent Posts

    • Application of ASU 2017-11 to financial instruments with down-round protection can be complex October 15, 2017
    • Down-round protection no longer causes liability classification of financial instruments August 1, 2017
  • How to reach us!

    Address
    Blue Abaco Consulting, Inc.
    3905 Tampa Road #1681
    Oldsmar, Florida 34677

    Tel: (813) 336-3660
    lswanson@blue-abaco.com

© Blue Abaco Consulting | All rights reserved | Website design by P3 Agency

Top