When Standard Setters are too slow: The Case for Tesla’s 1.5 bn USD Bitcoin Accounting

(Not only) in my opinion, the seminal and still most relevant paper about bitcoin accounting practice was written about three years ago by Deloitte Australia Partner and former IASB member Henri Venter: Digital currency – A case for standard setting activity – A perspective by the Australian Accounting Standards Board (AASB). Based on lots of interesting […]

Matthias MeitnerManaging Partner, VALUESQUE

Tax Treatment Of Transaction Costs Incurred In Re-Organization Transactions- Us

In today’s fast paced global economy, such is the increase in the scale of corporate acquisitions, re-organizations and liquidations that these transactions are almost synonymous with normal business activity now. Companies incur millions of dollars in professional and advisory fees paid to bankers, attorneys, accountants, and other service providers in connection with corporate transactions. Hence, […]

Rajesh C KhairajaniPartner, KNAV

SNP’s Profit Warning and its Order Book: Oh Revenue, where Art Thou?

Schneider-Neureither & Partner SE (SNP) is a German software company, mainly active in the field of data transformation solutions. The company often runs bigger development projects which take several months or even years to be finished. It is a classic investment example of where an order book could help a lot to forecast revenues because […]

Matthias MeitnerManaging Partner, VALUESQUE

BVR 6th Edition Of The Comprehensive Guide To Economic Damages

Nevium’s founders Doug Bania and Brian Buss have updated their two chapters in BVR’s 6th edition of The Comprehensive Guide to Economic Damages, 2021. Chapter 33 Using Internet Analytic Tools for Valuation and Damages Calculations in Internet IP Infringement and Defamation Cases discusses ways in which internet and social media analytics can be used to accurately measure the spread, awareness, and impact of […]

Brian BussPrincipal, NEVIUM

New investment in Premier Modular by Cabot Square Capital secured following advice from Hickman Shearer

Looking to the future, Premier Modular, one of the UK’s leading offsite construction specialists has secured funding with a majority shareholding from Cabot Square Capital. The successful negotiations were supported by insight and support from Hickman Shearer. As a result, the investment will boost the strategic growth of Premier’s business, particularly the modular hire business […]

Tim Chapman FRICS, MScDirector, Hickman Shearer

Understanding ESOPs (2): How Ocado magically palmed 63.6 mio GBP of Expenses

In one of our former blog posts we had a look at the accounting functioning of equity-settled stock option programs (HERE). Today we want to extend this framework for cash-settled programs – or more concretely: for programs that start out as equity-settled and become cash-settled on the way. It gets a bit more complex, though […]

Matthias MeitnerManaging Partner, VALUESQUE