Here’s what you’ll see:
- “Business Valuation Year in Review 2019” (BVR Editor). A look back at some of the developments in the BV profession in 2019, including important court rulings on tax affecting pass-through entities, a possible upending to the goodwill model, a new cost of capital platform gaining traction, and advances in fair value for financial reporting.
- “2019 Key Valuation and Damages Cases” (Sylvia Golden). A discussion of the court cases that have dominated the conversation in 2019 among financial experts by making law or influencing attitudes on key valuation issues.
- “Valuers and Bankers: Benefits of Cross-Training Between the Professions” (David Shindel, ShindelRock). When underwriting loans, bankers appraise business assets from a different angle than valuation experts. These differences should be identified and utilized as a learning tool to provide a deeper understanding of the data used for the benefit of both professions.
- “Valuers and Forensics Experts Converge at the 2019 AICPA FVS Conference” (BVR Editor). A mix of topics had something for everyone at this conference. Of note were some excellent sessions on expert testimony, and there was a definite emphasis on fair value for financial reporting.
- “The Evolving Landscape of Intellectual Property That Impacts Valuation.” A growing number of developments in the landscape of IP creation and commercialization are impacting IP valuations, or have the potential to do so.
- “New Guidance in the IVS Update Effective Jan. 1, 2020” (BVR Editor). More than 100 countries have adopted the IVSC’s International Valuation Standards. Important components of the extensive recent update include guidance on deriving discount rates and a new section on complex financial structures.
The issue also includes:
- An expanded section of “BV News and Trends/Global BV News and Trends.”
- Regular features: “Ask the Experts” and “Tip of the Month.”
- BV data spotlight: “DealStats MVIC/Revenue Trends,” “FactSet Mergerstat/BVR Control Premium Study,” “Economic Outlook for the Month,” and the “Cost of Capital Center.”
- BVLaw Case Update: The latest court cases that involve business valuation issues.
To stay current on business valuation, check out the January 2020 issue of Business Valuation Update.
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