Here’s what’s coming in the next issue:

• TAF BV Roundtable: BV Profession at the Crossroads. A 19-member panel of leading valuators, regulators, and auditors discussed and debated key issues on valuation qualifications, standards, and oversight at The Appraisal Foundation Business Valuation Roundtable II.

• Dealing With Data Limitations in Customer Survival Curves Plans (Darren S. Cordier, CFA).The valuation of customer relationships requires an understanding of customer survival behavior, but bad data can corrupt the analysis and lead to erroneous conclusions.

• Valuing Shareholder Loans in Divorce: Debt or Equity? (Christine Baker, CPA/ABV/CFF). No divorce case law on this issue means we must look elsewhere for factors that courts examine in deciding whether an advance of funds from an owner should be treated as a bona fide debt or as contributed capital.

• Winery Valuations: Six Questions to Ask When Analyzing Operations and Cash Flows (Christopher Meineke, CPA/ABV). There are many issues to consider before taking on a winery valuation engagement. Plus, there’s a valuation angle that can trigger big tax savings.

To read these articles—plus a digest of the latest court cases—see the August issue of Business Valuation Update (subscription required).