As the effectiveness of AI systems continues to improve, AI has started to gain traction in a wider range of industries not the least of which is the financial sector. Read more >>

Business valuation professionals are all familiar with the business valuation body of knowledge. All of the major BV credentialing organizations adhere to the body of knowledge and generally test new potential credentialed members on it. Read more >>

As has been reported, Kroger, in October 2022, announced that it would buy its smaller competitor, Albertsons, for $24.6 billion. The combined companies would own about 5,000 stores, making it the dominant corporate chain in the country. Read more >>

ChatGPT has exploded into the public consciousness and aims to revolutionize the way way we look at AI. But what does this mean for valuation? Read more >>

For years, I have contended that there are three types of goodwill: entity goodwill, transferrable personal goodwill, and “pure” (nontransferrable) personal goodwill. Let's take a look at a few cases that explore this idea. Read more >>

In late 2021, we reported on an Arizona case (Larchick v. Pollock) that the Appellate Court remanded to determine whether a calculation of value should be allowed as evidence. Read on to see where that led. Read more >>

In this Tennessee appellate divorce decision, the court affirmed the valuation of the husband’s plastic surgeon practice from the trial court. Read more >>

Whether in business valuation or just about anywhere in media, education, webinars and training, or any other form of communication, it is difficult for even a day to go by without hearing something about environmental, social, and governance (ESG) issues in corporate decision-making. Read more >>

In the LB Steel, LLC bankruptcy case, a trial was held to resolve the issue of whether the trustee was able to avoid payments made to the parent company during the preference period; find out what happens next. Read more >>

In May 2021, a Delaware Chancery case came down on a shareholder challenge to the fair value of shares of Regal Cinema in a sale to Cineworld. The court arrived at a value based on the deal price less synergies, which actually gave the challengers less than the deal price for their shares. Read more >>

Accounting has been facing a new challenge in recent years: a lack of new accounting graduates. Read on for a few takes on this new issue. Read more >>

This case revolved around the value to be paid for a one-third interest in a partnership for a business that produces and sells flavored “moonshine” liquor. This case was on its second run through an appellate court. Read on to see where the decision for this spirited case landed. Read more >>

Where to start with the delicious buffet of valuation issues presented in Fair v. Fair , a Louisiana Court of Appeals divorce case. The primary issue in the case was the valuation of the husband’s community estate business known in the case as SIS. The business sells surgical medical equipment GE made. Read more >>

The U.S. Court of Appeals for the 4th Circuit has just come down with a decision that is certain to be a disappointment to any fans of AI. Read more >>

In a recent ruling from a U.S. District Court for the Western District of Wisconsin, the court denied a motion in limine from the defendants regarding the potential testimony of a witness testifying to valuations of a business. Read more >>

Take a look at how the aftereffects of COVID-19 are still being felt in the courtroom. Read more >>

A new Lexicology article is making waves and BVR Legal Editor weighs in on this thought-provoking issue. Read more >>

In the case of In Re S-Tek 1, LLC, the Bankruptcy Court utilized the purchase price allocation (PPA) as a reference to determine some of the values of specific assets as of the date of the purchase transaction, which led to some interesting results. Read more >>

To sue or not to sue, that is the question! Learn more about a pair of court cases that have made a big impact on fair value as it relates to shareholder dissent suits. Read more >>

Recently, another case has raised questions about what is and what is not admissible. In Auto Konnect, LLC v. BMW of N. Am., LLC; 2022 U.S. Dist. LEXIS 42345 *, the court allowed the testimony of a damages expert for the plaintiff who, according to the defendant, was not a CPA. Read more >>