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
Global BV News and Trends September 2021
Business valuation news from a global perspective.
International Valuation Standards: A Forecast for US-Based Business Valuation Experts
I feel completely surrounded—like the Spartans in the Battle of Thermopylae, chronicled in the movie 300 and elsewhere. Rather than being encircled by Xerxes’s Persian army, however, my plight is much more benign (and much less bloody). I’m being bombarde ...
Use LinkedIn to Prepare Better Business Valuations
You’ve heard of LinkedIn, right? It’s the world’s largest online professional network, having more than 135 million members in over 200 countries and territories. Currently, professionals are joining LinkedIn at a rate of more than two new members per sec ...
Convergence in International Valuation Standards Continues to Gain Steam
In the wake of the recently released revenue recognition standard that the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly developed, it is a fitting time to take a look at the progress related t ...
Why Valuation Experts Should Not Use the Term ‘Nonmarketable’
For the past two years, our firm has not used the term “nonmarketable” as a descriptive for a conclusion of value. We feel it is completely inappropriate to use a negative term when informing clients of the value of their control or minority interest. Rat ...
BVU Profile: Newest BVU Editorial Board Member Is a Strong Advocate of Education
One of the busiest people at the recent AICPA FVS conference was Harold G. Martin Jr., who is the partner-in-charge of Valuation and Forensic Services for Keiter, a CPA and consulting firm located in Richmond, Va. Not only did he teach the ABV Exam Review ...
Business Valuation Year in Review 2015
Here’s a rundown of some of the major developments in the business valuation profession during 2015, which marked the 20th anniversary of Business Valuation Update. The October 2015 issue presented a retrospective as well as insights into the profession f ...
A Case Study of Valuing Distressed Assets in the Energy Sector
In 2015, oil prices plummeted from a high above $60 per barrel to below $40 per barrel. By late 2015, no one expected prices to return to the $80-to-$100-per-barrel level that was the norm over most of the last decade.
Daubert Rulings Reflect Courts’ Disparate Views on Gatekeeping Role
As several recent court decisions show, different judges interpret the gatekeeping role, which they assume under Rule 702 and Daubert, very differently. Some courts take a liberal approach while others favor close scrutiny of the expert’s qualifications and proposed opinion.
Global BVU News and Trends July 2019
Business valuation news from a global perspective.
Global BVU News and Trends August 2019
Business valuation news from a global perspective.
Latest Resources to Help Improve the Valuation of Financial Instruments
A recap of recent resources that have emerged, including some new credentialing, that are designed to improve this area of practice. This is the valuation profession’s response to the concerns of financial regulators and others around the world about the quality and consistency of financial instrument valuations.
New Guidance in the IVS Update Effective Jan. 1, 2020
The IVSC’s International Valuation Standards have been adopted by more than 100 countries. Important components of the extensive recent update include guidance on deriving discount rates and a new section on complex financial structures.
Global BVU News and Trends November 2020
Business valuation news from a global perspective.
Global BVU News and Trends April 2021
Business valuation news from a global perspective.
Three Court Cases You Must Read Before Writing Your Next Valuation Report
Former IRS officials give their insights into the thinking of the IRS on business valuations. This was a session at NACVA’s recent 2021 Business Valuation and Financial Litigation Hybrid and Virtual Super Conference.
BV News and Trends August 2022
A monthly roundup of key developments of interest to business valuation experts.
New Twists and Turns in BV Highlight Annual SECBA Conference
Topics you don’t see at other conferences (such as Bitcoin and business insurance) and top-notch speakers added up to an excellent event hosted by the Southeast Chapter of Business Appraisers (SECBA) in Atlanta.
Three Generations of Valuation Experts Share Their Views
Business valuation is still a young profession, but it has already produced several generations of professionals. Fortunately, some of the pioneers are still with us. Business Valuation Update recently had the unique opportunity to talk with the most pre ...
Business Valuation Year in Review 2018
The new tax law, lively debates, new guidance, a strong protest, and a simpler approach to estimating cost of capital were just some of the highlights in the business valuation profession during 2018.
Gems From the ASA Advanced BV Conference in New York City
Notable sessions at the American Society of Appraisers 2019 Advanced BV Conference included a panel that included a state supreme court judge who answered questions very candidly, tips from IRS representatives, several sessions on the size effect, and more.
BVU News and Trends May 2020
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends October 2020
A monthly roundup of key developments of interest to business valuation experts.
Report from ACG: Transaction Costs and Risks Rise, Buyers Change
BVU has attended three of the major “intermediary” meetings in the last several months, beginning with the IBBA and AM&AA annual meetings. But the dean of the group is InterGrowth, held last month in San Diego. This is the largest gathering of members and ...
TAF BV Roundtable: Could Joint Best Practices Guides Be the Next Step Forward for the Profession?
The April 23 meeting of The Appraisal Foundation Roundtable in Washington, D.C., was a unique and first-time attempt to get leaders from all the related valuation communities—including users—in one room. The 15-member panel and those who attended the roun ...