Managing Director – ASA-BV / IA, CEIV
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 other purposes.
With more than 19 years of valuation and mergers and acquisition experience, primary focus has been in providing intangible asset purchase price allocation, 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 valuing 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.
Mr. Sloan has valued patents, trademarks, trade secrets, among other intangible assets. Mr. Sloan has valued a number of unique assets and liabilities including, but not limited to, the following: contingent consideration (earnouts); deferred revenue; domain names (URLs and TLDs); cable franchise (certificate) rights; wireless spectrum licenses; software; middleware; hardware; and non-compete agreements.
Prior to joining Vantage Point Advisors, Inc., Mr. Sloan 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. Previous to A&M, Mr. Sloan served as a Senior Manager within Grant Thornton’s Valuation Services Group, and was the Telecommunications Valuation Co-Leader.
Mr. Sloan earned a bachelor of arts in business administration, summa cum laude, with a major in finance and a minor in economics, from Seattle University. He is an Accredited Senior Appraiser (ASA) in business valuation, and holds the Intangible Asset (IA) specialty designation and the Certified in Entity and Intangible Valuations (CEIV) accreditation, all under the auspices of the American Society of Appraisers.
- Vantage Point Advisors, Inc. – Managing Director
- Alvarez & Marsal Valuation Services, LLC – Senior Director
- Grant Thornton, LLP – Senior Manager
Professional Affiliations and Other Credentials
- Accredited Senior Appraiser (ASA), American Society of Appraisers
- Intangible Asset (IA), American Society of Appraisers
- Certified in Entity and Intangible Valuations (CEIV), American Society of Appraisers
- Seattle University, B.A. – Business Administration
Select Lectures and Appearances
- Purchase Accounting / Goodwill Intangibles Impairment Testing, American Institute of CPAs (AICPA) Engage / National Advanced Accounting and Auditing Technical Symposium (NAAATS)
- What You Can’t See Has Value: The Valuation of Intangible Assets, National Association of Certified Valuators and Analysts (NACVA) and CTI Annual Consultants’ Conference (ACC)
- Fair Value Snags and Complexities, American Institute of CPAs (AICPA) National Advanced Accounting and Auditing Technical Symposium (NAAATS)
- Valuation of Technology Webinar, American Institute of CPAs (AICPA)
- Co-author of Valuation of Contingencies under ASC 805 (SFAS 141R), ASA BV 302 Special Topics in the Valuation of Intangible Assets course.
- Contributing author to the 2nd and 3rd editions of Financial Valuation: Applications and Models (John Wiley & Sons).