Here’s what you’ll see:

• “Internet Domain Valuation: Not Just Economic Theory” (Jim Horvath and Jeff Horvath). For many people, establishing the value of an Internet domain name appears to be a well-defined black-and-white process that considers a variety of economic variables and formulae to obtain a satisfactory conclusion. But, ultimately, determining that amount is much more an art than a science.

• “Debate Rekindles Over Private Company Cost of Capital Model” (BVR Editor). A recent issue of The Value Examiner devotes a good deal of space to the implied private company pricing line (IPCPL), a model designed to better estimate the cost of capital for small private companies.

• “Debunking the Myth That Business Appraisers Lowball Brand Values” (Christof Binder). How does something as emotional and intangible as brands and someone as fact-based and conservative as an accountant fit together? Not particularly well, according to marketers and brand valuation specialists.

• “Government Crackdowns, M&A, S Corps in Spotlight at NYSSCPA BV Conference” (BVR Editor). Some of the profession’s hottest topics were covered at the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. Here are some key takeaways.

• “Sneak Preview of New Material in the BVR/AHLA Healthcare Valuation Guide” (BVR Editor). Groundbreaking research is included in the “complete revision” of the BVR/AHLA Guide to Healthcare Industry Finance and Valuation, edited by Mark O. Dietrich (Mark O. Dietrich, CPA, PC). The research deals with the common misuse of surveys in determining the fair market value of physician compensation.

• “Book Review: The Comprehensive Guide to Economic Damages, Volume 1 and 2, 4th ed.” (Michael Pakter). A review of the new edition by Nancy J. Fannon and Jonathan M. Dunitz.

The issue also includes:

• Regular features: “BV News At-a-Glance,” “Ask the Experts,” “Tip of the Month,” Pratt’s Stats MVIC/EBITDA Trends, Economic Outlook for the Month, and Cost of Capital Center.

• BV case update and analysis: The latest court cases that involve business valuation issues.

To read these articles, regular features, and case digests, see the July issue of Business Valuation Update.