Business Valuation Update

In the August 2021 issue:
  • New Ballgame for FMV in Healthcare Under Final CMS Rules
  • Input Needed to Develop New Guidance on Company-Specific Risk
  • Damodaran Says COVID-19 Crisis Puts More Emphasis on the Story Behind a Valuation
  • Three Court Cases You Must Read Before Writing Your Next Valuation Report
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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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Deferred Revenue Valuation in the IT Industry

The potential impact of the valuation of deferred revenue on post-acquisition income statements means the assumptions used to value deferred revenue and the estimated fair value often receive additional scrutiny from management, auditors, and regulators i ...

From experts in valuation in each of nine industry groups to a takeoff on Survivor, AICPA BV Conference offers variety

The 2001 AICPA Business Valuation Conference held at the Venetian in Las Vegas December 2-4 was attended by 840 people (by the way, the Venetian served the best conference food that I've ever experienced).

Top Experts Talk ‘Best Practices’ in Valuing Intangibles For Financial Reporting

It’s one of the top growth areas for BV analysts—valuing intangible assets for financial reporting, and recently we gathered three of the leading authorities in this relatively new and nuanced area for a roundtable of “best practices” and valuation techni ...

What You Should Know About FASB Changes to Revenue Recognition and Lease Accounting

When accounting rules change, many business appraisers believe that there will be no impact to valuation. This is sometimes true because the changes may just affect how the financial statements are presented and don’t change important variables that impac ...

Valuators Are Now Entering the M&A Picture Sooner

At Valuation Research Corp., we are finding that more companies are performing preacquisition valuations and valuators are being called in earlier in the process. Larger-company and multinational-company acquirers are engaging with their valuation firm on ...

Global BVU News and Trends February 2019

Business valuation news from a global perspective.

New Government Contractor PPA Work Requires Careful Customer-List and Backlog Analysis

The government contracting sector continues to be a major source of merger and acquisition activity despite the unsettled nature of the economy. General Dynamics and Lockheed Martin, two of the largest companies in the industry, have maintained their acqu ...

Special Issues to Consider when Valuing a Gas Station/Convenience Store

The valuation of a gas station/convenience store presents a number of special considerations— unique issues that ultimately affect the value or risk rate. Looking for insight into this type of valuation, BVU approached Lynton Kotzin, CPA/ABV, CBA, ASA, CF ...

IRS releases recommendations on valuation policies

It has long been known that there are serious deficiencies in the Internal Revenue Service's valuation policies. There is a lack of cohesiveness in valuation reporting requirements and an absence of u ...

A Poor Example of Celebrity Valuation

In November 2009, Tiger Woods was the focus of an international media storm relating to his marital infidelities. Fallout erupted from several of Woods’s sponsors. Two professors at the University of California-Davis (U.C.-Davis) published a paper claimin ...

Opportunities and Special Considerations in the Valuation of Hotels

No longer the exclusive domain of real estate appraisers, hotels offer a unique challenge and opportunity for business valuation experts. Industry expert Mark Dayman (Franintel Inc.) offered his insights during a recent webinar into this niche that draws ...

Winery Valuations: Six Questions to Ask When Analyzing Operations and Cash Flows

There are many issues to consider before taking on a winery valuation engagement. Plus, there’s a valuation angle that can trigger big tax savings.

Dynamic Defense and Government Services Market Creates Opportunities for Valuation Practitioners

The defense and government services sector faced an uncertain climate in early 2010, but by the end of the year, the levels of M&A activity had risen to a level not seen since the 2006-2007 peak. Increasing M&A activity always drives demand for business v ...

How to use the Valuation Advisors database: A hypothetical example

By Brian K. Pearson * We at Business Valuation Resources are proud to be selected as the distributor for yet another valuable resource to help business appraisers in quantifying marke ...

10 Current—and Controversial—Issues in Bankruptcy Valuations

Valuation analysts who become involved in bankruptcy-related assignments should expect their work to be subject to a rigorous contrarian review because most of these valuations are performed within a litigation or other contrarian environment. The valuati ...

Tips for Valuing—and Designing—Buy-in and Buyout Agreements for Medical/Dental Practices

After hundreds of engagements, the author identifies a number of best practices for both the valuation analyst and the consultant with respect to buy-in/buyout arrangements.

The valuation of a financially distressed enterprise

Download(70k/PDF) the full article with exhibits. Bankruptcy filings continue to break historic records. Total filings in calendar year 2002 were 1.6 million, up nearly 6% from 2001, and the asset ...

Medical A/R: Top Issues That Impact Your Valuations

Like many aspects of valuation, valuing medical accounts receivable is as much an art as it is a science. Many small businesses and virtually all professional practices use the cash method of accounting. Under this method, accounts receivable are not ref ...

Adjusting Public Multiples: A Summary of Theories and Methodologies

While numerous appraisal texts and authorities discuss adjusting public valuation multiples derived in the context of the publicly traded company method, this is the first, centralized compendium of various related theories and methodologies. Business va ...

A Critique of the Proposed Accounting Standards Update to Topic 350

On April 22 the Financial Accounting Standards Board (FASB) published the Exposure Draft of a proposed Accounting Standards Update (ASU) of Topic 350, Intangibles—Goodwill and Other. The adoption of the proposed ASU would result in changes to generally ac ...

Update on DLOM, Fair Value, PTEs at NYSSCPA BV Confab

The 2017 conference season has started! BVR attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. As usual, it covered some of the profession’s hottest topics. Committee chair Jeffrey Gibralter ...

Delaware Chancery Court’s Appraisal Puts Focus on Precrisis Projections

In statutory appraisal action related to radio broadcasting business, Court of Chancery affirms that pre-merger management projections generally are an “appropriate starting point” for the requisite DCF analysis; however, given signs of secular change in ...

Delaware Sees DCF Approach as Best for Appraisal Action

The principal issue in this appraisal action was the fair value of dissenters’ stock in Trilithic Inc. (Trilithic), a close corporation that had merged with and into another corporation of the same name.

Taxpayers (and Their Valuator) Vindicated in Appeal of §4958 ‘Excess Benefit’ Transaction

“Cascade of errors” by IRS and Tax Court lead to taxpayer’s (and valuator’s) total victory on appeal of home healthcare company.

Court Labels Experts as Unexperienced, Revalues Company Itself

The issue in this estate tax case was the value of a 20% interest in Thomas Publishing Co. (TPC), a producer and seller of industrial and manufacturing business guides and directories.

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