Brent Sloan specializes in the valuation of public and closely held businesses and business segments, intangible assets, intellectual property, and related matters for purposes of financial statement reporting, tax planning, reorganizations and restructuring, corporate planning, litigation support, fairness/solvency opinions, and more.
Across his 22 years of valuation experience, Brent's primary focus has been in providing intangible asset purchase price allocations; goodwill and long‐lived asset impairment testing analyses for financial statement reporting purposes pursuant to FASB ASC 805, 350, and 360, and IFRS 3R and IAS 38; and the valuation of securities (stock options, market‐ and performance‐based stock awards, and other equity‐based awards) issued as deferred compensation subject to compliance with ASC 718, IRC 409‐A, and SEC / AICPA “cheap stock” regulations.
He has valued a number of unique assets and liabilities, including, but not limited to, the following: contingent consideration (earnouts), domain names (URLs and TLDs), cable franchise (certificate) rights, wireless spectrum licenses, software, middleware, hardware, non‐compete agreements, and the bifurcation of enterprise and personal goodwill.
Prior to joining Stout, Brent served as Managing Director for Vantage Point Advisors (VPA). Prior to joining VPA, he served as a Senior Director for Alvarez & Marsal Valuation Services (A&M) and was the Financial Reporting Valuation Leader for the West Coast as well as the National Telecommunications Valuation Leader. Before A&M, Mr. Sloan served as a Senior Manager within Grant Thornton’s Valuation Services Group and was the Telecommunications Valuation Co‐Leader.
Select Publications
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October 2022
Author of Identification, Documentation, and Valuation of Personal Goodwill in Mergers & Acquisitions: An Integrated Theory, 63 Tax Mgmt. Memo. No. 21
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Co-author of Valuation of Contingencies under ASC 805 (SFAS 141R), ASA BV 302 Special Topics in the Valuation of Intangible Assets course
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John Wiley & Sons
Contributing author to the second and third editions of Financial Valuation: Applications and Models
Select Presentations and Speeches
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Business Valuation Resources December 2019
Royalty Rates and How to Use Them in the Relief from Royalty Method, Business Valuation Resources
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American Institute of CPAs (AICPA) Engage June 2017
Purchase Accounting / Goodwill Intangibles Impairment Testing, National Advanced Accounting and Auditing Technical Symposium (NAAATS)
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National Association of Certified Valuators and Analysts (NACVA) and CTI Annual Consultants’ Conference (ACC) June 2015
What You Can’t See Has Value: The Valuation of Intangible Assets
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American Institute of CPAs (AICPA) National Advanced Accounting and Auditing Technical Symposium (NAAATS) July 2014
Fair Value Snags and Complexities
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American Institute of CPAs (AICPA) July 2014 Webinar
Valuation of Technology Webinar
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Business Valuation Resources December 2013
The Relief from Royalty Method
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American Institute of CPAs (AICPA) October 2013
Technology-Related Intangible Asset Valuation
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American Institute of CPAs (AICPA) Forensic & Valuation Services Conference November 2012
Fair Value Issues and Best Practices on a Variety of Financial Reporting Topics
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American Institute of CPAs (AICPA) Forensic & Valuation Services Conference November 2012
The Magical World of Trademarks and Patents: Fair Value Applications
Practice Areas
Focus Industries
Education
B.A., Business Administration, Seattle University (Summa Cum Laude)
Licenses & Designations
Accredited Senior Appraiser (ASA)
Intangible Asset (IA)
Professional Memberships
American Society of Appraisers