The goal of the survey is to assist valuation clients in selecting a valuation date. Valuation date issues are more prevalent in common stock valuations (a.k.a. 409A valuation) because it requires strict coordination with equity-based compensation dates.

Technology Valuation: US GAAP View
It is hard to underestimate the importance of technology in modern enterprises. From legacy manufacturing to artificial intelligence and life science breakthroughs, technology plays an ever-increasing role. However, the need to assign a specific value to it may arise only when the enterprise is faced with a strategic transition. A merger or an acquisition is one such event.