BVU News and Trends December 2020

Business Valuation UpdateVol. 26 No. 12
December 2020
valuation profession news
damages, lost profits, trade secret, AICPA, american society of appraisers (ASA), ASA, business valuation profession, control premium, cost of capital, divorce, divorce valuation, expert testimony, fair value, fair value measurements, private company valuation, risk analysis, the appraisal foundation (TAF), transaction data, valuation standards, appraisal, breach of fiduciary duty, capitalization rate, discount for lack of marketability (DLOM), discovery, fair market value (FMV), marital dissolution, marital estate, reasonable royalty, transaction multiples, conference, equitable distribution, benchmark, overpayment, industry analysis, appraisal standards board (ASB), uniform standards of professional appraisal practice (USPAP), cost of equity, national association of certified valuation analysts (NACVA), size effect, employee stock ownership plan (ESOP), quantitative marketability discount model (QMDM), adequate consideration, infringement, COVID-19, assets, income, support


A monthly roundup of key developments of interest to business valuation experts.