Business Valuation Update

In the June 2019 issue:
  • Kress and S Corp Valuations: Be a Little Cautious
  • Hot Topics Abound at ASA Fair Value Conference in New York City
  • SYukon Court Awards Premium in Fair Value Determination - A Comment on Carlock v. ExxonMobil Canada Holdings ULC
  • A Conversation With the New Editor of Business Valuation Review
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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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Economic Obsolescence: An Adjustment That Is Often Overlooked

When we perform a business valuation, the valuer is constantly faced with addressing the highest and best use of a property, as well as different premises of value that can impact the conclusions. This article discusses an issue that arises regularly but is not necessarily addressed by the valuation analyst, namely economic obsolescence.

Economic Obsolescence: An Adjustment That Is Often Overlooked

When we perform a business valuation, the valuation analyst is constantly faced with addressing the highest and best use of a property, as well as different premises of value that can impact the conclusions. This article is intended to discuss an issue th ...

Weinberg v. Commissioner: Good law, bad economics, or both?

Lawyers often comment that good cases make bad law. As an economist, I have a similar comment: good law often comes from bad economics. By definition, a judge’s opinion is good law. 1 Unf ...

Economic Obsolescence: Determining Loss of Value Caused by External Factors

(Editor’s note: Economic obsolescence is a topic that deserves more attention than it has been given. While the phenomenon arises regularly, it is often overlooked in a valuation analysis. Also, there is scant information on it in the main business valuat ...

In Divorce, Who Owns the Goodwill? A New Analysis and Approach

Can the value of marital property be greater than the value of property legally owned by a spouse? Can a spouse have a marital property interest in personal goodwill in which the shareholder has no legal interest?

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