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Gary R. Johnstone, CFA, CPA/ABV is a Vice-President with FMV Opinions in the Orange County, CA office. Mr. Johnstone specializes in the valuation of intangible assets for regulatory purposes, including financial reporting by private and publicly traded companies.
More recently, Mr. Johnstone was the Managing Director of Valuation & Venture Consulting, LLC, a financial consulting boutique specializing in the appraisal of intangible assets of public companies for financial reporting purposes. At Valuation & Venture Consulting, LLC, Mr. Johnstone managed engagements providing opinions of fair value and remaining useful lives for assets acquired under Statement of Financial Accounting Standards No. 141 (Business Combinations) and goodwill impairment analysis under Statement of Financial Accounting Standards No. 142 (Goodwill and Other Intangible Assets). Mr. Johnstone has also opined on value and consulted to clients for the valuation of intangible assets under FAS 144 (Accounting for the Impairment or Disposal of Long-Lived Assets) and the fair value of equity securities for financial reporting purposes (e.g., stock compensation expense).
Mr. Johnstone has provided appraisals for financial reporting purposes to private and publicly traded companies in various industries, including, but not limited to the following: health care, computer software and hardware, semiconductors, medical devices, pharmaceutical distribution, mortgage banking and aircraft manufacturing.
Mr. Johnstone has over twenty years experience in financial consulting to both corporations and individuals. Prior to working with Deloitte & Touche, LLP, Mr. Johnstone worked as a Financial Consultant for Merrill Lynch, Financial Network Investment Corporation (a national securities broker/dealer) and Princeton Venture Research, Incorporated (venture capitalist). These positions required a deep understanding of the economy, the capital markets and their impact on the valuation of both the debt and equity securities of private and publicly traded companies.
Mr. Johnstone serves as a mentor to graduate business students at the University of California, Irvine. In addition, he coaches youth soccer and baseball in Laguna Niguel, CA.
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