A recent case in federal district court in New Mexico dealt with two motions to exclude a witness under the Daubert rules because the financial statements provided to the BV expert were not prepared under GAAP and were otherwise potentially inaccurate, such as relying on unaudited financial statements. Read more >>

Finding public comps for valuation purposes can be a challenge, requiring either a fair amount of digging or a considerable expense (and sometimes both). However, finding these data doesn't always have to be a struggle, thanks to Value Analytics. Let's take a closer look at how this platform makes things a little easier. Read more >>

If you're trying to prepare any kind of report that requires geographically specific information, then you've probably noticed how difficult it can be to find data for certain regions of the world. With Bizminer, your job just got a little easier. Read more >>

A new case from the Supreme Court of Vermont affirms a trial court decision that allows the valuator of a business that received PPP loan proceeds to include those proceeds in the cash flows used to determine the value of the business using the capitalized cash flows method. Read more >>

For as long as I can remember, there has been the question of using an offer to buy a subject company to determine the value. The short answer is not normally. Read more >>

A common hurdle that any person involved in valuation will have to clear is financial statement analysis, and a lot goes into understanding that. Read on to learn more about making adjustments to financial statements. Read more >>

The Tax Court recently allowed tax affecting for a pass-through entity in the case of Estate of Cecil v. Commissioner. As has been common in recent cases involving tax affecting pass-through entities, the Tax Court went kicking and screaming grudgingly into the decision. Read more >>

The 2023 Mergerstat Review hits virtual bookshelves this May and is your definitive source for the latest data and statistics on M&A transactions from U.S. companies, including privately held, publicly traded, and cross–border transactions. Read more >>

AI is continuing to explode; let's talk about what this could mean for business valuation and whether it is just a passing fancy. Read more >>

Rules of thumb can be a great way to estimate value in your compensation reports. Read on to see how the Business Reference Guide uses these rules of thumb to help make your valuations a little easier. Read more >>

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 >>

The 2023 edition of the Business Valuation Update Yearbook is out now and captures key changes in regulations, important takeaways from conferences, and last year's most groundbreaking and thought-provoking advancements in BV. 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 >>

Check out the attendee survey results from the BVR webinar: 2023 Overview of the Marijuana Industry: The Coming Wave of Consolidation and Beyond. Opportunities Abound! 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 >>

Learn how RCReports can help you find owner compensation figures quickly and easily. Read more >>