Valuation is an art: Make sure of what you are painting

Valuation is an art: Make sure of what you are painting

Practical Share Valuation deals not only with unquoted shares but also with the valuation of other intangible assets such as goodwill and intellectual property. In lliffe News and Media Ltd & Others v Revenue & Customs Commissioners (2013) SFTD 309, the valuation was considered of five-year licences of ‘various unregistered trademarks (UTMs) being titles of. Read more

The new LLP SORP: Are you ready yet? (Part Two)

The new LLP SORP: Are you ready yet? (Part Two)

To read Part One of this article, click here. This is the final article which takes a look at some of the changes in the LLP Statement of Recommended Practice (SORP) Accounting by Limited Liability Partnerships and considers the presentation and disclosure requirements for members’ remuneration, the cash flow statement, merger accounting and related parties.. Read more

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