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Mark Edwards discusses how NOL's, goodwill, and ASC 805 are all impacted by recent tax law change. 

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BVResearch Pro is a complete knowledge library with a wealth of the best business valuation research, news, legal analysis, webinar transcripts, and BVR publications in one platform. The BVResearch Pro’s sophisticated search engine helps you find answers more easily than ever before. Stay current with access to 8,000+ articles (and counting), legal digests, and more from the world’s foremost thought-leaders in business valuation.  Learn more and subscribe >>
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Stale Fairness Opinions in Related Party Transactions Should Be Updated

It is common practice for proxy statements to contain fairness opinions that are dated weeks (or months) prior to the mailing date. Typically, they are not reviewed in the interim, which can be a problem.

Letter to the Editor: Comments on Adequate Sample Size in the Transaction Method

A letter to the editor in response to the article “Valuation Experts Clash Over Analysis of Transactional Data” and accompanying supplement that appeared in the April 2018 issue of BVU.

Valuation Expert Gains Key Insights—By Buying a Small Business

A valuation expert turns company acquiror and gets a unique perspective on evaluating firms for valuation or transaction purposes.

BVU News and Trends September 2018

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends September 2018

Business valuation news from a global perspective.

A Method for Quantifying Contract Renewal Risk in Valuations

A formula that explicitly incorporates the assumed probability of renewal in the valuation of businesses that depend on contracts, licenses, or permits for their future cash flows; it builds on the Gordon growth model and the formula for the future value of a growing annuity.

New Board and Pending Standards Highlight PCAOB Update

At the recent ASA/USC 13th Annual Fair Value Conference in Los Angeles, George Wilfert, deputy director of the Public Company Accounting Oversight Board (PCAOB), gave an update on the organization's activities.

Work File Checklist for Contributory Asset Charges

Based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, this checklist helps document contributory asset charges, which are charges against revenues to reflect a fair return on or return of contributory assets used in the generation of the cash flows associated with the intangible asset being valued.

Fair Value in 2018: The Impact of the Tax Cuts and Jobs Act

What in business valuation does the Tax Cuts and Jobs Act impact? Everything—including fair value. Join Mark Edwards for a discussion on how NOL’s, goodwill and ASC 805 are all impacted by recent tax law changes. Understand the Base erosion anti-avoidance tax provisions and how expensing tangible property impacts your fair value assignments. Be confident in the changes you make for 2018 engagements with a thorough review of your income and market approaches.

The Comprehensive Guide to Economic Damages, Fifth Edition (Two Volumes)

August 2018 Hardcover, PDF

Jonathan Dunitz, Nancy Fannon

Pre-order your copy today! The Comprehensive Guide to Economic Damages, Fifth Edition edited by NancyJ. Fannon and Jonathan Dunitz, bridges the gap between the economics in damages cases and what the courts say about the calculations and evidentiary requirements.  Learn more >>

Cryptocurrency—Price Versus Value

Whether you are a skeptic or a believer, cryptocurrencies are more prevalent than ever. Learning the fundamental similarities and differences between valuing cryptocurrency and traditional operating companies is critical for professionals wanting to stay ahead of the curve. Arik Van Zandt and John Sawyer will cover the underlying aspects of how ICOs are raising funds and interests, and what core value drivers, if any, are driving the ICO market. They'll also detail how cryptocurrencies are ...

Debate Over: Final Resolution of How to Value Physician Practices

For many years, the healthcare valuation community has been divided over which approach to value should reign supreme in valuing physician practices. Thought leader Tim Smith claims he has now definitively resolved the debate of why there are such divergent value indications in physician practices. He proposes the issue stems from incorrect application of cost and asset approaches along with the failure to properly reconcile these indications in arriving at a conclusion of value. He ...

Remarkable Progress for the Insolvency and Registered Valuer Programs in India

Key people are interviewed to discuss how new changes in bankruptcy and insolvency regulations are being implemented, their impact on the valuation profession, and the outlook for valuers in India.

Twelve Practical Ideas From NACVA’s 2018 Annual Conference

There was no shortage of good ideas at the annual conference of the National Association of Certified Valuators and Analysts (NACVA) in Las Vegas this past June.

DealStats Ushers in Next Generation of Transaction Data

BVR has revolutionized Pratt’s Stats, the leading private-company transaction database, with the release of DealStats, which merges Pratt’s Stats and Public Stats transactions into one powerful platform.

Delaware’s Unwarranted Assumption That Capex Should Equal Depreciation in a DCF Model

Delaware fair value proceedings have predominantly adopted the erroneous assumption that capital expenditures should equal the sum of depreciation and amortization in determining terminal value. Here’s an analysis of these flawed decisions.

Book Review: The Cannabis Industry Accounting and Appraisal Guide

Neal Beaton reviews an “indispensable resource” for investors, owners, managers, attorneys, accountants, and valuation analysts alike working with or alongside professionals within the evolving cannabis industry.

A Veteran Valuer Looks at the BV Profession

The recent decision by the AICPA to allow non-CPAs to get the ABV credential is one of the issues a seasoned valuation expert examines in this frank look at the BV profession.

Letter to the Editor: Comments on an Article on the Number of Transactions for the GCTM

This letter is in response to the article “Valuation Experts Clash Over Analysis of Transactional Data” that addresses how many transactions to use in the guideline company transaction method (GCTM).

New Analyses Reveal U.S. and Global BV Standards All in Sync

The different sets of U.S. business valuation standards do not conflict with each other, according to an updated tale-of-the-tape chart NACVA released. It also released an international standards chart that compares the standards from the IVSC, RICS, and the CICBV that comes to the same conclusion.

BVU News and Trends August 2018

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends August 2018

Business valuation news from a global perspective.

Work File Checklist for the Selection of Royalty Rates

Based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, this checklist helps document the selection of a royalty rate when valuing intellectual property assets or rights such as trademarks, trade names, or patents.

DealStats: Market Data. Evolved. (A Free Webinar)

This July, Pratt's Stats will become DealStats, an enhanced and vastly upgraded transaction data platform. While maintaining all of the critical features you have come to rely on, BVR has added upgraded and enhanced benefits for valuation's go to source for the market approach. If you perform the market approach you know the value of finding better comps faster. Don’t miss this event led by the ace team behind the data, and be ready for ...

EBITDA Single-Period Income Capitalization for Business Valuation

The focus on the EBITDA of private companies is almost ubiquitous among business appraisers. Join Chris Mercer to learn about the relationship between depreciation (and amortization) and EBIT as one measure of relative capital intensity. This relationship, "the EBITDA Depreciation Factor," is then used to convert debt-free pre-tax (i.e., EBIT) multiples into corresponding multiples of EBITDA. Mercer presents analysis that illustrates why the pervasive rules of thumb suggest that many private companies were worth 4.0x ...

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