Preview of the June issue of Business Valuation Update

BVWireIssue #260-3
May 15, 2024

Here’s what you’ll see:

  • “Highlights of 2021 to 2023 Delaware Valuation Decisions” (Gilbert E. Matthews). A tradition in this newsletter is a regular recap of Delaware court cases involving valuation issues by Gil Matthews, a leading authority in this area. Here are his insights from the latest crop of these cases.
  • “What to Know From the ASA Fair Value Conference” (BVR Editor). Regardless of whether you practice in the area of fair value for financial reporting, there were some valuable insights offered at the ASA Fair Value Conference in New York City this past April. Many of the concepts and methodologies apply in other valuation contexts, so valuation analysts should keep up on developments in this area.
  • “Big Four Focus on Practice Management at the ASA Fair Value Conference” (BVR Editor). The lingering effects of COVID-19, remote work, competitive pressures, and new technology are presenting challenges like never before. At the recent ASA Fair Value Conference in New York City, a panel of Big Four valuation practice leaders spent about half of their session on these matters.
  • “A Method for Forecasting Property Impairment Resulting From Climate Change” (Barry Purnell). This article adds to the discussion of the impact of environmental, social, and governance (ESG) impacts on the valuation of businesses with real estate as an integral part of their operations.
  • “The Disconnect Between Research and Practice in Healthcare Valuation” (Mark O. Dietrich). The author’s continuing research into healthcare valuation matters reveals a troubling pattern of ignoring research-based evidence in favor of established beliefs or practices.
  • “Checklist for Reviewing a Valuation Report’s Discount Rate” (BVR Editor). This is part of a series on quality control for valuation engagements, which has emerged as the No. 1 concern at valuation firms and practices, according to BVR’s Benchmarking Survey. The checklist includes what should be included in the valuation report or workpapers as support for the cost of equity, cost of debt, and capital structure.

The issue also includes:

  • A full 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/EBITDA Trends,” “FactSet/BVR Control Premium Study,” “Economic Outlook for the Month,” and the “Cost of Capital Center”; and
  • BVLaw Case Update: The latest court cases that involve business valuation issues with one case featured in a detailed analysis.

To stay current on business valuation, check out the June 2024 issue of Business Valuation Update.

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