Here’s what you’ll see:

• “How Do Your BV Firm’s Billing Rates and Practices Stack Up?” (BVR Editor). Over 170 firms responded to BVR’s survey, and, among many other aspects of BV firm operations, billing rates and practices were surveyed, and we present some of the results here.

• “Lessons Learned in Amazon v. IRS on Valuing Marketing Intangibles” (John Wiora, ktMINE). Analysts at ktMINE, the provider of the data the experts in Amazon v. IRS used, have done a thorough review of the case in order to discern what this means, going forward, for analysts involved in trademark valuation.

• “Work File Checklist for Fair Value Overview Under New Regulations” (BVR Editor). Latest in a series of checklists to help comply with the new requirements for documenting work done for fair value for financial reporting. This checklist covers an overview of fair value measurement and the selection of valuation approaches and methods.

• “Five Tips to Help BV Experts Succeed in Mediation” (Nancy Neal Yeend, The End Strategy). Best practices have emerged for valuation experts to increase their inclusion in mediation, manage the process, and improve the chances for finding a resolution.

• “Key Differences Remain Between Certain Sections of GAAP and IFRS” (BVR Editor). The U.S. will likely face a dual GAAP environment as the International Accounting Standards Board, which is responsible for IFRS, and the Financial Accounting Standards Board, which is responsible for GAAP, pursue their own agendas.

• “News You Can Use From the NACVA Annual Conference” (BVR Editor). BVU was at the annual conference of the National Association of Certified Valuators and Analysts (NACVA) and collected some tips and advice valuation experts can use in their practices.

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, check out the September issue of Business Valuation Update.