A recent opinion from the Delaware Court of Chancery is likely to raise eyebrows within the business valuation profession. Read on to find out why. Read more >>

The Cost of Capital Professional platform provides you with a comprehensive range of tools that enable you to compute cost of equity and WACC estimates easily and effectively allowing you to determine your cost of capital with minimal fuss. The income approach is one such way to approach these valuations. What follows is a selection from a comprehensive article on the topic written by Jim Alerding. Read more >>

Do business valuation standards have any value in court? Our legal editor shares insights gleaned from several cases on just this topic. Read more >>

BVR’s DealStats platform is one of the best ways to discover complete financials for public- and private-company transactions. But one aspect that adds substantial value to a DealStats subscription is the DealStats Value Index. Get a sneak peek at some of the 4th quarter 2021 issue’s insights. Read more >>

Lately, there have been discussions online about the impact of ASC 840 and 842 (rules on accounting for leases) on valuations of businesses. Let's take a look at how these changes pan out. Read more >>

Ray Moran, Director iiBV reviewed Valuing A Business, 6th Edition, sponsored by the American Society of Appraisers Educational Foundation, read on to see his thoughts! Read more >>

The AICPA has issued a bridging document to move a VS100 valuation engagement to an IVS-compliant valuation engagement. Learn more about what this might mean for the BVLS field. Read more >>

Get a head start on the upcoming blockage discounts webinar with this quick primer! Read more >>

In Valuing Fractional Interests in Real Estate 2.0, with a wealth of practical knowledge, Dennis Webb has created a complete resource for anyone looking to apply the income approach better in their next valuation. The following excerpt comes from the book’s first chapter, "Fractional Interests and Valuation." Read more >>

In this surmised summary judgment as to damages, a New York trial court awarded damages to the plaintiff in a breach of contract suit. The determination of damages was made without a trial but “on paper.” Additionally, the court used a subsequent sale of the stock to determine the damages and opine that the company was “worthless.” Read more >>

In this exciting new edition of Understanding Business Valuation, Gary Trugman takes his characteristic talent for simplifying the technical and complex to even greater heights. In his easy-to-read and -understand style, he covers all the bases with valuation approaches, methods, and techniques. Trugman identifies critical points in his callout notes throughout the publication. Read more >>

Well a firestorm hit the legal world of special purpose acquisition corporations (SPACs) when the Delaware Court of Chancery (Lori W. Will, VC) denied motions to dismiss various allegations of some of the public stockholders of Churchill Capital Corp. Read more >>

Two new cases exemplify the need to know the law in the jurisdiction of your case in a marital dissolution (divorce). Read more >>

The BVR legal team often receives inquiries about our method and “rules” behind our case law research and digesting process, so we're sharing this important background information with you. Read more >>

The year 2021 was a year of change not only for the broader world, but also for the legal landscape; the U.S. ushered in a new administration with promises to increase taxes in a broad spectrum of areas, including reviving the estate tax levels to years gone by. This and the increase in litigation activity, perhaps also rebounding from the pandemic, have created an increase in the demand for business valuations and litigation services. Read more >>

The year 2021 was defined by unexpected economic events; from the GameStop Rebellion to changes in how goodwill cases are handled in Florida, 2021 certainly was an interesting time to be in the valuation profession. Read more >>

The Chief Counsel office (IRS) recently released a memorandum, which comes to two primary conclusions. First, under the fair market value standard, the hypothetical willing buyer and willing seller of a company would consider a pending merger when valuing stock for gift tax purposes. Second, the retained interest is not a qualified annuity interest under § 2702 of the Internal Revenue Code (Code) because the donor used an outdated appraisal that did not take into account all the facts and circumstances of a pending merger. Read more >>

The bestselling Business Valuation and Bankruptcy: Case Law Compendium is out now and is in its third edition. This must-have resource is replete with hard-won insights into the often challenging intersection of law and valuation. It summarizes case law and provides insightful analysis on a range of bankruptcy topics. Read more >>

It appears that the courts are rejecting Daubert standard and FRE 702 challenges more frequently. Take a deep dive into potential reasons for this with our legal editor, Jim Alerding. Read more >>

Is anything “company-specific” per se? Company-specific risk is not an ideal name for this risk. All firms face company-specific risks, many of which are somewhat similar across industries and companies. For example, how many firms have you valued that had to deal with the risk of customer concentration? Read more >>