Brent Sloan 专门从事上市和紧密持有型企业及业务部门、无形资产、知识产权的估值,以及财务报表报告、税务规划、重组和结构调整、企业规划、诉讼支持、公允/偿付能力意见等相关事宜的估值。

在他 22 年的估值经验中,Brent 的主要工作重点是提供无形资产收购价格分摊;商誉和长期资产减值测试分析,以便根据美国财务会计准则委员会 ASC 805、350 和 360 以及国际财务报告准则 3R 和国际会计准则 38 编制财务报表;以及证券(股票与期权、基于市场和业绩的股票奖励,以及其他基于股权的奖励)的估值,作为递延报酬发放,但须符合 ASC 718、IRC 409-A 和 SEC/AICPA 廉价股票的规定。

他对许多独特的资产和负债进行过估值,包括但不限于以下方面:或有对价(收益)、域名(URL 和 TLD)、有线电视特许经营(证书)权、无线频谱许可证、软件、中间件、硬件、非竞争协议以及企业商誉和个人商誉的分歧。

在加入 Stout 之前,Brent 曾担任 Vantage Point Advisors (VPA) 的董事总经理。在加入 VPA 之前,他曾担任 Alvarez &Marsal Valuation Services (A&M) 的高级董事,并且是西海岸的财务报告估值主管,以及国家电信估值主管。在加入 A&M 之前,Sloan 先生曾在 Grant Thornton 的估值服务小组担任高级经理,并且是电信估值联合负责人。


  • October 2022

    Author of Identification, Documentation, and Valuation of Personal Goodwill in Mergers & Acquisitions: An Integrated Theory, 63 Tax Mgmt. Memo. No. 21
  • Co-author of Valuation of Contingencies under ASC 805 (SFAS 141R), ASA BV 302 Special Topics in the Valuation of Intangible Assets course
  • John Wiley & Sons

    Contributing author to the second and third editions of Financial Valuation: Applications and Models


  • Business Valuation Resources December 2019

    Royalty Rates and How to Use Them in the Relief from Royalty Method, Business Valuation Resources
  • American Institute of CPAs (AICPA) Engage June 2017

    Purchase Accounting / Goodwill Intangibles Impairment Testing, National Advanced Accounting and Auditing Technical Symposium (NAAATS)
  • 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
  • American Institute of CPAs (AICPA) National Advanced Accounting and Auditing Technical Symposium (NAAATS) July 2014

    Fair Value Snags and Complexities
  • American Institute of CPAs (AICPA) July 2014 网络研讨会

    Valuation of Technology Webinar
  • Business Valuation Resources December 2013

    The Relief from Royalty Method
  • American Institute of CPAs (AICPA) October 2013

    Technology-Related Intangible Asset Valuation
  • American Institute of CPAs (AICPA) Forensic & Valuation Services Conference November 2012

    Fair Value Issues and Best Practices on a Variety of Financial Reporting Topics
  • American Institute of CPAs (AICPA) Forensic & Valuation Services Conference November 2012

    The Magical World of Trademarks and Patents: Fair Value Applications