Business Valuation Update
- Perception Grows of Bias in U.S. Valuation Experts
- Popular Real Estate DLOC Database Is Not Going Away
- Key Points From Hitchner’s Annual BV Update
- What to Glean From the IRS Hiring Binge for BV Experts
Thousands at Valuation 2000
Discounts & Premiums Meet Levels of Value: The Final Chapter Presented by Z. Christopher Mercer, ASA, CFA. Mercer's presentation continued the exploration of the "levels of value" outlined ...
Short but pithy IBA 2005 business valuation conference (Part 2 of 2)
The IBA 2005 Business Valuation Conference was held at the Wyndham Palace Resort & Spa in Orlando, Florida (May 4-7, 2005).
ASA and CICBV join forces for the 5th Joint Advanced BV Conference in Orlando
Conference CoverageClick here for part 1 of this article (from previous issue)Panel Discussion on the issues of valuation for SFAS 142 Moderator: James R. Hitchner, ASA, CPA/ABV Phillips Hitchner Group, Inc. Atlanta, Ga. Z. Christopher Mercer, ASA, CFA Mercer Capital Management, Inc. Memphis, Tenn.Michael J. Mard, ASA, CPA/ABV The Financial Valuation Group, Inc. Tampa, Fla. This well-received presentation adopted a question-and-answer format in which the moderator asked a question, the panel ...
Judge David Laro addresses 1998 AICPA Conference
Judge Laro emphasized the importance of valuation in the tax context with an impressive statistic: Taxpayers file approximately 15 million forms per year with a valuation of some property included.
IRS publishes final regulations for "adequate disclosure" of gifts
Responding to proposed gift tax regulation comments, on Dec. 3, 1999, the Internal Revenue Service published final regulations for the Adequate Disclosure of Gifts (64 Federal Register 67767). The ...
From fair value in financial reporting to the business of celebrity, 2002 ASA meeting offers variety part 2 of 2
Conference Coverage Click Here for part 1 of this article. VALUATION OF EARLY-STAGE TECHNOLOGY COMPANIES Debbie A. Simon Houlihan Lokey Howard Zukin Los Angeles, Calif. Simon feels the most appropriate approach when valuing early-stage technology companies is the market approach, as it measures "real world views" on valuation. Comparable transactions that can be used include venture financing, corporate financing, and merger and acquisition transactions. The venture financing approach is an indication of absolute ...
2001 ASA International Appraisal Conference, part 2 of 2
The American Society of Appraisers annual multidisciplinary conference was held in Pittsburgh, Penn., July 23-25. The theme of the conference was "Build New Bridges into the Millennium," given that th ...
ASA International Appraisal Conference: winds of change
The ASA International Appraisal Conference held at the Marriott Waterfront Hotel on July 14-16 in Tampa, Florida was anything but business as usual this year.
IBA conference heats up Las Vegas (Part 2 of 2)
The conference consisted of three days of general sessions in the morning with four breakout tracks in the afternoon. We are including summaries of some of the sessions.
What’s New in BV Courses and Credentialing: An Update From the ‘Big Five’ Societies
Perhaps it’s the easing of the heat and the flush of new fall colors, the memory of chalk dust and brand new books, but September may strike even the more “advanced” professionals as the back-to-school month. Now is the time to regroup from a busy summer ...
IBA 2001 Conference Members share their wealth of knowledge
The Institute of Business Appraisers held its annual conference in Orlando, Florida May 8-11. The theme of the conference was "Share the Wealth," referring to the more seasoned business appraisal memb ...
ASA International Appraisal Conference: Winds of Change Part 2 of 2
The ASA International Appraisal Conference held at the Marriott Waterside Hotel & Marina on July 14-16 in Tampa, Florida was anything but business as usual this year.
Candid presentation by IRS officials highlights IBA 2002 Conference
IBA 2002 Conference Tapes The tapes of the conference presentations are available from IBA for the following prices: $15 for each general session $75 for Track 1: Getting Started in Business Va ...
2006: A Year of Reversals, Heightened Review—and Possible Reconciliation
In an on-line poll for the BVWire™, our weekly electronic newsletter, we asked readers what business valuation issue had the most impact on the profession over this past year. Their surprising answer: Over 40% of respondents said that tax affecting was t ...
Seven deadly sins in ill-prepared business appraisal reports
What I want to convey to you is a list of some of the most common “deadly” mistakes that are made when preparing a business appraisal.
The precarious plight of a closely held company's minority shareholder
by Mozette Jefferson “To the winner goes the spoils” could easily be paraphrased “to the controlling stockholder goes the spoils.” In this story, involving a family holding company which controls a well-known public company, Mozette dramatically drives home the value of control (or disadvantage of lack of it) even if only by a single vote (and, as in this case, even if the stockholders are twin brother and sister).—SP Arnold Van Hoven Bernhard is suing ...
Editor-in-Chief reflects on 10 years of Shannon Pratt’s Business Valuation Update®
This issue marks the 10-year anniversary of Shannon Pratt’s Business Valuation Update®. Editor-in-Chief Shannon Pratt recently took time to answer questions submitted to him regarding his life and business views.
Excellent speakers and varied topics at the AICPA’s 2004 business valuation conference (Part 2 of 5)
The AICPA’s 2004 National Business Conference took place at the JW Marriott Orlando Grande Lakes Resort in Orlando, Florida (November 7-9, 2004).
IBA highlights include FLP settlements, database comparisons
The 2000 IBA annual conference, held Feb. 3-5 in Phoenix, included a variety of "hands-on useful" presentations and panels. Highlights of a few of the presentations, award recipients, and audiotape in ...
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).
ASA meeting brings fresh insights to business valuation professionals
n VALUATION FROM A FIDUCIARY PERSPECTIVE Norman P. Goldberg, J.D. U.S. Trust Co. Washington, D.C. Norman predicted that the 9th Circuit Court of Appeals decision in the case of Howard ...
Panel challenges traditional levels of value chart at the 20th Advanced Business Valuation Conference
The 20th annual American Society of Appraisers (ASA) Advanced Business Valuation Conference was a huge success, despite attendance of only about 325 compared to pre-Sept. 11 projections of 450 attende ...
ASA International Appraisers Conference Presentation Summaries
n Discount Settlements on Recent Family Limited Partnership Cases Curtis Kimball, ASA, CFA Willamette Management Associates Curtis Kimball discussed the increasingly popular medium for e ...
The 2002 AICPA BV National Conference brings lively debates, "dueling experts," and point-counterpoint sessions - part I
The 2002 AICPA National Business Valuation Conference took place in New Orleans, November 17-19. During the two days of education, the conference brought together great speakers and a wealth of time ...
Excellent speakers and varied topics at the AICPA’s 2004 business valuation conference (Part 5 of 5)
The AICPA’s 2004 National Business Conference took place at the JW Marriott Orlando Grande Lakes Resort in Orlando, Florida (November 7-9, 2004).