The American Society of Appraisers is pleased to present the ASA Fair Value Conference in a VIRTUAL setting to be held on Thursday, June 18, 2020. To address the challenges presented by COVID-19, the conference chairs for the Los Angeles conference and the New York conference decided to combine their programs creating the first-ever VIRTUAL Fair Value [...]
On April 16, 2020, the CFA Institute presented a one-hour Webinar on the COVID-19 Pandemic and its potential impact on the economy. The Webinar is available for viewing and we highly recommend you make time given the high quality of the content. Below is a link to the Webinar: https://info.cfainstitute.org/CFAMHp-Embed-Landing-Page_CFAMHp-Embed-Landing-Page.html?s_cid=eml_Webinars2020_COVID-19GlobalPanelRecording The Webinar’s Moderator: Lauren Foster, Content [...]
Equity compensation plans are an important means of motivating and retaining key employees and valuations play a key role. IRC Section 409A (“Section 409A”) generally imposes adverse tax consequences on recipients of stock option grants with an exercise price less than fair market value of the underlying stock on the date of grant. Section 409A [...]
ASC 350 requires periodic impairment testing on a no less than annual basis for goodwill and indefinite lived intangible assets on an entity’s balance sheet. In addition to regular annual impairment tests, ASC 350 requires interim impairment tests in the event of a trigger event. ASC 350-20-35-3C includes a partial list of possible trigger events. [...]
The COVID-19 Pandemic has dramatically impacted life as we know it. Asset prices have declined and market volatility has increased tremendously due to the high degree of uncertainty. The U.S. Securities and Exchange Commission, major accounting firms and many others have noted the severe impact of the crisis on the business environment and outlook. Despite [...]
Michael Haghighat and Ms. Deepa Gupta from Globalview Advisors attended the Orange County Chapter of Financial Executives International (OC-FEI) Dinner Meeting on “The American Healthcare Crisis: What Employers Can Do About It?” The event was held at The Pacific Club in Newport Beach on March 11, 2020. Forty-nine percent of Americans receive healthcare benefits through their employers, and while healthcare is an [...]
Brian Lee, Director at Globalview Advisors, attended the 2020 Economic Forecast Dinner, hosted by the CFA Society of Orange County’s (CFAOC). The event was held at the The Pacific Club in Newport Beach on February 26, 2020. Speakers at the event included: Jeff Rosenberg, CFA, Managing Director at BlackRock, Inc.; and Ben Mandel, Economist at J.P. [...]
Raymond Rath, Managing Director at Globalview Advisors, attended the February 22, 2020 Caltech Entrepreneurs Forum Program on “AI, Machine Learning and AI Toolboxes: New Entrepreneurial Opportunities.” The event was held on the Caltech campus at the Cahill Center for Astronomy and Astrophysics in Pasadena. Formed in 1984, the Caltech Entrepreneurs Forum is an entrepreneurship resource of Caltech’s Office of Technology Transfer and Corporate [...]
Ms. Deepa Gupta and Joseph Hirsch from Globalview Advisors attended the Orange County Chapter of Financial Executives International (OC-FEI) Dinner Meeting held at The Pacific Club in Newport Beach on February 12, 2020. The speaker for the evening was Mr. Robert Stefanovich, Chief Financial Officer, Treasurer and Corporate Secretary at Cryoport, Inc. Mr. Stefanovich discussed how his company went “from a rudderless [...]
Raymond Rath, Managing Director at Globalview Advisors, participated in a two-day Level II/III Americas Exam Review Meeting for the CFA Institute on February 7 and 8, 2020 in Miami, Florida. Select CFA charterholders were invited to apply to participate in the two days of meetings and Mr. Rath was among the group of qualified charterholders [...]