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

The Guide to Fair Market Value Under Stark Regulations is out now! Learn more about the reasoning behind many of the new regulations with a look at Chapter 7: The Retracted Definition of FMV: We Don’t Like ‘Likes’ 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 >>

As the 2022 AAML/BVR National Divorce Conference gets closer and our speakers rev up to present their amazing slate of topics, we thought we’d share a few more of the upcoming topics of discussion to whet your appetite for the can’t-miss event. Read more >>

Determining damages in any court case is a matter of information. Having the wrong information can result in a painful defeat. Having the right information can result in a stunning victory and even a substantial boost to your reputation. One only must look to recent events for an example of this. 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 >>

This fascinating blog from RCReports goes over an interesting case involving a small business, the IRS, and a difference of opinion regarding what constitutes reasonable compensation. 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 >>

NFTs are all the rage! Almost every day, I run into another article on the subject. In the context of what is going on today relative to NFTs, the token part is a digital unit of data stored on a blockchain that represents a digital asset or a physical asset. Read more >>

Check out this preview of a few of the events taking place at the 2022 AAML/BVR National Divorce conference, in sunny Las Vegas! Read more >>

In a recent issue of the BVLaw Alert, we published a short piece about a shareholder dissent/oppression appellate decision in Tennessee regarding the valuation of a “high-end” car dealership. Our headline noted, “Court Tweaks Blue-Sky Method in Valuing a Car Dealer.” We received a question from a reader asking whether the rule of thumb blue-sky method was explained in the case. Read more >>

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 >>