Value Scope

JULY 23, 2023

going-concern value) Human capital-related (e.g., trademarks and trade names) Technology-related (e.g., going-concern value) Human capital-related (e.g., trademarks and trade names) Technology-related (e.g., For more information contact: Steve Hastings Value Scope, Inc.

Intangible Assets 130

Intangible Assets Going Concern Value Private Equity Firm Technology 130

Reynolds Holding

MAY 10, 2023

Most de-SPACed companies that have filed for bankruptcy over the past year are early-stage technology or biotechnology companies strained by growing economic headwinds. The sale price or the value placed on the business in the reorganization plan typically falls well short of the valuation implied by the company’s earlier de-SPAC transaction.

Going Concern Value 49

Going Concern Value Finance Equity Technology 49

Reynolds Holding

APRIL 10, 2023

The second difference is the “inherently more qualitative” nature of sustainability information than traditional financial reporting; the “goal is to produce information so that users may assess short-, medium-, and long-term future performance and expectations that relate to an ultimate enterprise value (or going concern value).”

Compliance 45

Compliance Going Concern Value Start-ups Enterprise Value 45