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Target Audience: High Tech Emerging Growth Stage Companies in the Software, Medical Devices, Life Sciences, Technology Enabled Services, Media & Communications Software, and CleanTech/Energy Sectors
At Feeley & Driscoll, our experts provide you with the most up to date definitions, terminology and issues that effect your emerging growth company. Here are some of our most frequently asked questions by companies in the start-up stage and the later-stages of growth. To learn more about these, or any other emerging growth related terms, email us here, or call us at 1 (800) 392-6192.
- Accounting for Internally Development Intangibles: costs of internally developing, maintaining or restoring intangible assets that are not specifically identifiable, that have indeterminate lives, or that are inherent in a continuing business and related to an entity as a whole, shall be recognized as an expense when incurred (SFAS 142).
- Black-Scholes Model: a popular option pricing model used in financial theory to understand price variation over time of an investment, such as fair market value of a stock option. This tool can be an essential for an emerging growth company that is weighing its options for a merger, acquisition, or IPO as a next move, or for comparing investment companies such as venture funding providers.
- Income Tax Nexus: nexus, a Latin term for connection, is commonly used to describe a Company's obligation to pay tax to certain state jurisdictions. If a company does business in a state it should consider whether or not it has income tax nexus.
- IRC Section 382 No Limitations: limits the use of NOL carry forwards following an ownership change.
- Purchase Accounting FASB 141 (R): not to be confused with FASB 141, this statement requires costs (such as assets, liabilities and any non-controlling interest in the acquiree) to be measured by the acquirer at their fair values as of the acquisition date (effective for all business combinations whose acquisition date occurs on or after December 15, 2008). Acquirers are to recognize both goodwill and contingent consideration at the acquisition date measured at its fair value. This statement also defines access bargain purchase net assets as a gain attributable to the acquirer.
- Software Revenue Recognition SOP 97-2: the handbook for all software company CFO's. This SOP walks through the complicated process of recognizing revenue in an ever-changing software environment.
- Stock-based Compensation FASB 123 (R): stock-based employee compensation rules.
- Vendor Specific Objective Evidence (VSOE): the term used to define the fair value of elements in a multiple element arrangement.
Find out how our expertise can add value to your business. Email us here, or call us at 1 (800) 392-6192.
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