Business Valuation Update
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In the December 2024 issue:
- AI Sessions Draw Big Crowds at AICPA FVS Conference
- BVR Extends Reach of Groundbreaking Research Tool
- A Dozen Tips From the VSCPA Forensic and Valuation Services Conference
- Free Resources to Help Valuers With Business Interruption Claims
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 >>
Aruba Networks: Should Appraisals Rely on Unaffected Market Price?
Delaware appraisal decisions in recent years have effectively endorsed the concept that the price paid in an arm’s-length transaction is “fair value” when there has been a “robust” sales process. This article examines the “troubling” ruling in which the court based its appraisal solely on the unaffected market price.