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Gilbert Matthews examines the often misunderstood relationship between capital expenditures and depreciation, and the appropriate treatment of limited life items. 

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‘Breaking Bad’ in the Business Valuation Profession

The increasing use of calculation engagements seriously compromises the valuation profession’s historical standards of reliability and independence.

How New QBI Deduction Impacts the Hypothetical Buyer and Seller, Part 2

Part 2 of a two-part article on the impact of the new tax law’s Qualified Business Income (QBI) deduction for pass-through entities in determining estimated after-tax cash flow at the investor level, as well as the related change in the fair market value of the entity.

Growing Status of Fair Value Sparks Record Attendance at ASA FV Conference

The growing importance of fair value for financial reporting and the ongoing efforts to improve the quality in this area of practice triggered a sell-out for the ASA/USC 13th Annual Fair Value Conference held May 10 in Los Angeles. Here’s a recap.

Tips and Takeaways From the NYSSCPA BV Conference

BVU attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City. As usual, it was an excellent conference, and here are a few takeaways from the sessions.

Letter to the Editor: Comments on an Article on the Use of Statistics in the Transaction Method

A valuation expert weighs in on dueling experts’ opinions on the use of statistics, including how many transactions should be used in the application of the transaction method of appraisal.

Work File Checklist for Attrition Rates for Customer Intangibles

Documentation requirements for fair value for financial reporting. This is based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

Draft Regulations Take Center Stage at the BV Summit in Mumbai

A recap of the Business Valuation Summit—Mumbai where the focus was a discussion of the draft regulations for the Registered Valuer program.

BVU News and Trends July 2018

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

Global BVU News and Trends July 2018

Business valuation news from a global perspective.

Healthcare Valuation 101

The U.S. healthcare industry is very large, complex, and changing rapidly. This highly regulated industry is also significant users of valuation services. “Fair market value” opinions are commonly requested in connection with entity transactions, affiliations and joint ventures, and various physician compensation arrangements. Failure to consummate transactions at fair market value can result in substantial financial consequences. If you are involved in healthcare transactions or interested in providing valuation services within this exciting sector join ...

Valuation for M&A

Most owners and managers operate their businesses without ever knowing what their company is worth, how much more a strategic buyer would pay to acquire it, what factors affect the company’s equity value, and whether they would be better off selling or exiting in some other fashion. Join Chris Mellen for a discussion of the metrics needed to measure company value, maximize that value, determine their return on investment in their company as part of ...

The ASA/USC Fair Value Conference: A BVR Live Webcast

BVR is pleased to partner with the American Society of Appraisers and the University of Southern California to present a live webcast of the 13th Annual Fair Value Conference at KPMG in Los Angeles, California. The conference agenda will feature presentations from nationally recognized speakers who are profession leaders, covering a range of fair value measurement and valuation topics, as well as other current and future expected trends regarding the FASB, SEC, and international accounting ...

How the IRS Determines Reasonable Compensation and What You Should Do

In the most up to date commentary on reasonable compensation and the IRS, Mike Gregory, the original champion with the IRS on this issue, gives commentary on how to determine reasonable compensation for federal tax purposes. With fresh insight from developing his latest book, Business Valuations and the IRS, Five Books in One, Gregory will cover three IRS Job Aids including highlights of the Job Aid on Reasonable Compensation. He'll then critique each and offer ...

Global BVU News and Trends June 2018

Business valuation news from a global perspective.

BVU News and Trends June 2018

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

BV Firm Marketing Experts Reveal Practice-Building Insights

Debra Sweeney and Mellanie Bartlett, co-owners of Sweeney & Bartlett Marketing Partners Inc., are interviewed. They work with a number of business valuation firms to help them build their corporate and individual brands.

Checklist for Initial Information Request to Analyze Replacement Compensation

The Tax Cuts and Jobs Act (TCJA) will trigger much greater scrutiny on what constitutes reasonable compensation for owner-employees of pass-through entities (PTEs).

Using Jensen’s Alpha to Separate Active and Passive Appreciation

The author presents an alternate approach (Jensen’s alpha) to segregating passive from active increases in the value of a marital asset. An example is presented of an automobile dealer.

Book Review: The BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, 2nd Edition

The second edition of this book expands upon the groundbreaking first edition and provides 1,400 pages of content written by 42 experts in the field, including attorneys and valuation experts.

Work File Checklist for Life for the Projection Period of Customer Intangibles

Documentation requirements for fair value for financial reporting. This is based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

The Use of Financial Projections in Solvency Opinions

Financial projections are often a key input to the financial models used to assess solvency, but projections prepared by management or its professional advisors are sometimes overly optimistic. Here’s how to identify whether projections are reasonable and to assess the level of risk.

Fundamentals of Financial Modeling

Fundamentals of Financial Modeling introduce the participants to the logical structure of decision theory (problem solving) applied in constructing financial models. Mark Shirley describes a mathematical model structure for spreadsheet application. Spreadsheet errors occur in 90% of all corporate spreadsheets, therefore minimizing the occurrence of errors by identifying the most common reoccurring errors and indicted bias is a critical skill for appraisers. Leave this presentation with tools to assist in the design , development and ...

Valuation Considerations for Venture and Early Stage Companies

There are many challenges to overcome when determining the value of high risk, early stage companies. Valuations must consider not only acceptable methodology, but also the present economic and market conditions. This panel discussion features venture capitalist Laura Markley, attorneys Neil Bagchi and Patrick Connelly, along with valuation experts Liza Bowersox and Stuart Neiberg. They'll cover common best practices and guidance on techniques to value early stage companies. Learn about corporate form, practical, and "real ...

Reasonable Compensation After the Tax Cuts & Jobs Act: To Infinity and Beyond

Many owner-employees are looking at their compensation options under the Tax Cuts and Jobs Act of 2017. Join Ron Seigneur and Kevin Yeanoplos as they explore how these options impact value. The primary focus is in relation to the new 20% deduction of Qualified Business Income for eligible pass through entities, but discussion will also include the relevant reasonable compensation impact for all business owners. Appraisers should also take this opportunity to get refreshed on ...

How to Conduct an S-Corp Valuation for the IRS Given IRS Internal Memorandums

Join Michael Gregory for a discussion on two recently obtained internal IRS memorandums so that you can work more effectively with the IRS on estate and gift tax valuations. These memorandums shed light on how the IRS approaches valuing S corporation valuations and what you need to consider when preparing an S-corporation valuation for federal tax purposes. The memorandums recommend consideration of both Revenue Ruling 59-60 and the IRS Job Aid on Non-Controlling Interests. Key ...

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