Business Valuation Update
- How to Review a Report’s Valuation Methodology
- Ideas for Solving Two Problems in the BV Profession
- How Do Your Firm’s Benefits Stack Up?
- Using Rule of Thumb Data to Uncover Cooked Books
A ‘Rose.com’ Is a ‘Rose.com’: What's the Value of a Domain?
Many people are interested in what a glass of whisky costs, but what would you pay for “whisky.com”? The answer is $3.1 million, the price paid earlier this year by the firm that owns “whisky.de,” the German version.
Letter to the Editor: IRS S Corp Job Aid Makes Assumptions Not Backed Up by Academic Research
Editor’s note: An internal IRS document reveals the agency’s most current thinking on the valuation of S corps. Entitled “The IRS Valuation of Non-Controlling Interests in Business Entities Electing to Be Treated as S Corporations for Federal Tax Purposes ...
Transaction Valuation Tips From an Investment Banker
An interesting perspective on valuation for mergers and acquisitions comes when you talk with an investment banker. At the 2016 ASA Advanced Business Valuation Conference, Michael Poole (PCE Investment Bankers Inc.) gave some valuation insights from his v ...
Business Valuation Year in Review 2016
It was an eventful year for the business valuation profession in 2016, both from a U.S. and global perspective. Here is a wrap-up of some of the more notable developments, some of which set the stage for 2017 and beyond.
Hong Kong Cracks Down on Valuations in Wake of Scandal
The recent arrests of senior management of two valuation firms in Hong Kong by government anti-corruption forces has led the Securities and Futures Commission (SFC) to issue a Guidance Note on directors’ duties in the context of valuations in corporate t ...
Have We Lost the Forest For the Trees?
When BVR recently announced the launch of the Cost of Capital Professional, the author was pleased with its back-to-basics approach to estimating the cost of equity. The growing complexities of various aspects of business valuation prompted him to write this article, which speaks to the need to preserve the “art” of valuation.
Business Valuation Year in Review 2019
A look back at some of the developments in the BV profession in 2019, including important court rulings on tax affecting pass-through entities, a possible upending to the goodwill model, a new cost of capital platform gaining traction, and advances in fair value for financial reporting.
BVU News and Trends March 2021
A monthly roundup of key developments of interest to business valuation experts.
Colleagues Pay Tribute to Shannon Pratt
A few words of tribute and remembrances about Shannon Pratt, who passed away recently at age 88.
Input Needed to Develop New Guidance on Company-Specific Risk
This is an update on new guidance being developed by The Appraisal Foundation’s Business Valuation Resources Panel’s Work Group on Company-Specific Risk Premia (CSRP). It needs input from practitioners on this topic.
Global BVU News and Trends January 2024
Business valuation news from a global perspective.
BVU News and Trends August 2018
A monthly roundup of key developments of interest to business valuation experts.
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.
BVU News and Trends February 2021
A monthly roundup of key developments of interest to business valuation experts.
Items of Interest Gleaned From the ASA Conference Networking Ops
BV firm staffing troubles, Shannon Pratt’s video remarks about his new book, a new app for fractional interests, a heightened interest in businesses with a real estate component, and help needed in developing a new module for the Cost of Capital Navigator are just some of the things we learned outside the regular sessions at the ASA conference—in and around the exhibit hall and during the many networking breaks.
BVU News and Trends March 2018
A monthly roundup of key developments of interest to business valuation experts.
Some Key Takeaways From the AICPA FVS Conference
Over 1,100 attendees converged on Las Vegas for the AICPA Forensic and Valuation Services Conference 2015. BVU was there and heard some outstanding speakers and topics. Covered below are just a few of the takeaways. Future issues will cover these—and more.
BVU News and Trends April 2018
A monthly roundup of key developments of interest to business valuation experts.
Alternative Model Uses Corporate Bond Yields to Measure a Size Premium
Valuation practitioners commonly rely on the capital asset pricing model (CAPM) to estimate cost of equity. Under CAPM, risk is attributed to a single factor, “beta,” which measures systematic risk, the only type of risk theoretically rewarded under CAPM ...
Government Crackdowns, M&A, S Corps in Spotlight at NYSSCPA BV Conference
Some of the profession’s hottest topics were covered at the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. Interestingly, representatives of both the Public Company Accounting Oversight Board (PCAOB ...
Front-Burner Issues Presented at This Year’s NYSSCPA BV Conference
Inputs into the cost of capital, cryptocurrency, and financial projections are just a few of the important topics discussed at the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. BVU attends this event every year, and here are a few takeaways from the sessions.
BVU News and Trends November 2019
A monthly roundup of key developments of interest to business valuation experts.
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.
BV News and Trends October 2021
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends September 2021
A monthly roundup of key developments of interest to business valuation experts.