Here’s what you’ll see:
- “How ESOP Trustees Size Up a Potential Valuation Analyst” (BVR Editor). An ESOP trustee explains how a valuation analyst is selected for an engagement and provides some comments on a 43-point checklist of questions and information requests the appraiser will face.
- “Business Valuation Year in Review 2016” (BVR Editor). The year 2016 was an eventful year for the business valuation profession, both from a U.S. and global perspective. Here is a wrap-up of some of the more notable developments, some of which set the stage for 2017 and beyond.
- “A Case Study of Valuing Distressed Assets in the Energy Sector” (Doug Peterson, Valuation Research Corp.). The precipitous drop in oil prices in 2015 affected the valuation of an energy and production company in Chapter 11 bankruptcy protection.
- “An Investor’s View of the Valuation of Alternative Space Firms.” Michael Blake (Arpeggio Advisors), an appraiser of space commercialization companies and investment funds, interviews Stephen Fleming (Boostphase), who is an investor in six private aerospace companies.
- “NYSSCPA Symposium Highlights Valuation and Other Challenges of the Legal Marijuana Industry” (BVR Editor). BVU attended the Marijuana Symposium: Business, Tax and Legal Implications, sponsored by the New York State Society of CPAs. New York state senators, a marijuana firm operator, attorneys, accountants, and valuation experts gave some interesting insights.
- “AICPA BV Chair Nathan DiNatale Discusses the New CEIV Credential.” The mandatory performance framework (MPF) has just been finalized for the new valuation credential related to fair value for financial reporting that has been developed under a joint effort of the AICPA, ASA, and RICS. BVU interviewed Nathan DiNatale (SC&H Group), chair of the AICPA Business Valuation Committee, about the new credential.
- “IACVA Readies Exposure Draft for Peer Review of Valuation Services.” William Hanlin, president of IACVA, discusses the need to enhance the professional standards of valuation worldwide and give valuation professionals more control over the practices within their own field. IACVA is working on a final version of an exposure draft on how peer review can work within the valuation industry.
The issue also includes:
- Regular features: “BV News At-a-Glance/Global Perspective,” “Ask the Experts,” and “Tip of the Month.”
- BV data spotlight: Pratt’s Stats MVIC/EBITDA Trends, ktMINE Royalty Rate Data, Economic Outlook for the Month, and Cost of Capital Center.
- BVLaw Case Update: The latest court cases that involve business valuation issues.
To stay current on business valuation, see the February issue of Business Valuation Update.
Please let us know
if you have any comments about this article or enhancements you would like to see.