ASC 820, the US accounting standard for fair value measurement, sets the framework for how companies define, apply, and disclose fair value. For executives, auditors, and business owners, ASC 820 valuation is much more than just a compliance requirement. It...

Many Indian founders incorporate a US holding company. Many of these are Delaware C-Corp, because investors are familiar with the structure, ESOPs are simpler to administer, and future US fundraising or exits can be cleaner. That choice brings a parallel...

In today’s volatile business landscape, uncertainty is no longer the exception, it is the norm. Market disruptions, shifting consumer expectations, and rapid technological change are testing the resilience of companies across industries. Yet, amid this unpredictability lies opportunity. That said,...

When valuations touch financial reporting, fundraising, incentives, or M&A, the stakes sit squarely with the finance leader. A weak or poorly documented business valuation can trigger audit friction, closing delays, or credibility issues with boards and investors. The goal is...