Business Valuation Update

In the February 2021 issue:
  • Massive Overhaul of Global BV Glossary in the Works
  • Supplement: International Glossary of Business Valuation Terms Redlined Version
  • Insights, Tips, and Practical Advice From the AICPA FVS Conference
  • New Research From Grabowski and Abbott on Recovery and Growth
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Welcome to Business Valuation Update
The Business Valuation Update (BVU) has been the voice of the valuation profession since its inception in 1995. Each monthly issue includes new thinking from leading professionals, detailed reports from valuation conferences, analysis of new business valuation approaches, coverage of “landmark” legal cases in key business valuation issues, regulatory and standards updates, and much more!  Learn more and subscribe >>
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Supplement: International Glossary of Business Valuation Terms Redlined Version

Download a sample redlined version of the International Glossary of Business Valuation Terms above.

Massive Overhaul of Global BV Glossary in the Works

A major revision is being planned for the International Glossary of Business Valuation Terms, and the team preparing the new glossary wants feedback by January 31 on the proposed changes. The revision would double the size of the glossary by adding over 120 new terms and methodologies to the existing glossary, which has been integrated into the various valuation standards.

Insights, Tips, and Practical Advice From the AICPA FVS Conference

A recap of some valuable takeaways on the use of market transactions, valuations for bankruptcy, valuing private debt, ESOPs, business interruption claims, virtual testimony, and much more.

New Research From Grabowski and Abbott on Recovery and Growth

New upcoming research from Roger Grabowski (Duff & Phelps) and Ashok Abbott (West Virginia University) challenges conventional wisdom about long-term growth rates and economic recovery.

Highlights of 2020 Delaware Valuation Decisions

This article discusses two 2020 Supreme Court decisions and eight decisions by the Court of Chancery.

Practice Growth Opportunity in Valuing Financial Instruments

Valuation practitioners looking for a growth area should consider services related to financial instruments, according to Dr. Joel M. DiCicco (Center for International Business Valuation), speaking at the recent Second Annual Conference on the Art and Science of Business Valuation.

Treasure Trove of Data in the 2021 Business Reference Guide

Here’s a look at what’s in the 31st edition of this guide, including an example of how to value equity using a rule of thumb.

BVU News and Trends February 2021

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends February 2021

Business valuation news from a global perspective.

Business Valuation Year in Review 2020

What a year! This is a recap of developments in the business valuation profession under the shroud of COVID-19 including the latest thinking in methodologies, changes in regulations, new and updated resources, and practice-building ideas.

Choose Your Client Wisely in a Bankruptcy Engagement

Robert Reilly (Willamette Management Associates) and Josh Shilts (Shilts CPA) conducted an informative session on valuations for bankruptcy at the AICPA FVS Conference.

New Research Paper Joins Call to ‘Let Go’ of the Size Premium

A look at the latest paper that joins mounting academic research over the recent past that shows that the size effect no longer exists—or was never there in the first place.

Adjusting the Income Approach Highlights AICPA FVS Conference Panel

A panel at the AICPA FVS Conference fielded a barrage of audience questions about how to help make sure the income approach captures the impacts of the current environment. The panel, moderated by Jim Hitchner (Financial Valuation Advisors), included Lisa Cribben (Wipfli LLP), Harold Martin (Keiter), and Mark Zyla (Zyla Valuation Advisors LLC).

BVU News and Trends January 2021

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends January 2021

Business valuation news from a global perspective.

The Top Valuation and Damages Cases of 2020

Our pick of valuation-related court cases includes state and federal court decisions covering many areas of law that dealt with novel issues of law or, in some way, enhanced our understanding of valuation and damages issues as they arose in a litigation setting.

Insights From the Record-Breaking ASA Fair Value Conference

A huge audience listened to top speakers discuss current issues, company-specific risk, technology assets, preferred equity, inventory, and a regulatory update.

Little-Known Resource Can Help Bolster Support for Projections

Projections used in business valuation have always been subject to scrutiny—and now more than ever. During the recent ASA International Conference, it was pointed out that many valuation analysts may not know of a resource that can be used to help support their assessment of projections.

Appraisal Disciplines Reveal Breaking Trends at the ASA Conference

Practitioners from five appraisal disciplines address how they are working in the current environment and their perspectives about trends in valuation over the next year.

Letter to the Editor: Commentary on Recent Statements by the IRS Regarding the Change to Appraisal Reviews

Former IRS manager Michael Gregory comments on recent statements from the IRS and ASA concerning a key issue with appraisal reviews prior to imposing a civil money penalty for valuation misstatements under IRC Section 6695A.

What the New Subchapter V in Bankruptcy Means to Business Valuers

Michael D. Pakter (a managing member at Gould & Pakter Associates LLC in Chicago) discusses the new niche subchapter of the Bankruptcy Code that creates an easier and less expensive path for small businesses to reorganize and survive.

Can You Do Two Valuations With the Same Date? Yes, Says Hitchner

A valuation done pre-COVID-19 may be obsolete, so can you update it using the same valuation date and factor in the impacts of the pandemic? Yes, says James Hitchner (Valuation Products and Services), and he believes doing so is not in conflict with the valuation standards.

Several Trends of Note in Valuation Cases in the United Kingdom

A number of recent court cases in the UK are important to valuation. Matrimonial decisions continue to introduce valuation concepts beyond “fair value,” and, on the topic of goodwill, a recent case went contrary to the expectations of most business valuers.

BVU News and Trends December 2020

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends December 2020

Business valuation news from a global perspective.

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