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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.
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Calculation report used in court but had no rival
Most valuation analysts will not use a calculation report in court. But what if the other side has nothing?
Business Valuation Firm Benchmarking Guide: 2023 Edition
November 2023 PDF, Softcover (103 pages)
What It’s Worth: Valuing Jewelry Stores
November 2023 PDF (113 pages)
In re Marriage of Remitz
In this divorce case, the Montana Supreme Court reversed the trial court’s use of the date of dissolution, May 2017, as the valuation date, reversed the trial court’s revaluation of the husband’s business, and reverted to the value determined to the trial date in 2014. The wife had no involvement in the business subsequent to the 2014 trial date.
In re Hussain
Both parties appealed this Illinois divorce case. While several issues were appealed, we focus on the value of the business and the determination of debts against the business. Since the trial court was not given any substantial evidence as to the value of the business, it determined the value on its own with limited information. The appellate court affirmed that value. Additionally, the appellate court affirmed the trial court’s disallowance of debts against the business.
Montana Supreme Court Holds Proper Date of Business Value Is the Date of Trial (2014), Not the Date of Dissolution (2017)
In this divorce case, the Montana Supreme Court reversed the trial court’s use of the date of dissolution, May 2017, as the valuation date, reversed the trial court’s revaluation of the husband’s business, and reverted to the value determined to the trial date in 2014. The wife had no involvement in the business subsequent to the 2014 trial date.
Illinois Appellate Court Affirms Value of Business Where the Parties Provided No Evidence
Both parties appealed this Illinois divorce case. While several issues were appealed, we focus on the value of the business and the determination of debts against the business. Since the trial court was not given any substantial evidence as to the value of the value of the business, it determined the value on its own with limited information. The appellate court affirmed that value. Additionally, the appellate court affirmed the trial court’s disallowance of debts against the business.
Midwest Energy Emissions Corp. & Mes Inc. v. Arthur J. Gallagher & Co.
In this patent infringement and validity matter, the defendants have moved for exclusion of the plaintiffs’ technical expert, who was proffered to testify as to infringement and invalidity of five patents-in-suit. The court granted in part and denied in part the defendants’ motion, which included five assertions as to why the testimony should be excluded.
Patent Infringement Suit Motion to Exclude Expert Witness
In this patent infringement and validity matter, the defendants have moved for exclusion of the plaintiffs’ technical expert, who was proffered to testify as to infringement and invalidity of five patents-in-suit. The court granted in part and denied in part the defendants’ motion, which included five assertions as to why the testimony should be excluded.
Valuation in Times of High Inflation
Over the past year, inflation rates as measured by the U.S. Consumer Price Index have moderated but remain well above the Federal Reserve’s long-term target rate of 2%. The Federal Reserve continues to take measures to control the elevated levels of inflation by raising interest rates and tightening monetary policy. With elevated inflation levels and high interest rates, valuation analysts continue to be challenged with incorporating these macroeconomic trends into the valuation of closely held ...
Storytelling for the Expert Witness (A BVR Workshop)
In this webinar, forensic expert Michael Kaplan and jury trial consultant and communications specialist Jesse Wilson introduce you to the powerful storytelling skills that will transform technically accurate, matter-of-fact testimony into a compelling and persuasive story.
What’s the ‘Barbie buzz’ worth?
Having a product prominently displayed in a hit movie has value—but how much?
The No. 1 valuation issue that triggers an IRS audit
Discounts continue to be the No. 1 red flag that triggers an IRS audit, according to former IRS manager Michael Gregory (Michael Gregory Consulting LLC), speaking at the recent American Society of Appraisers (ASA) International Appraisers Conference in New Orleans.
Regulatory uncertainty regarding ESOP valuation is a major problem
The regulatory uncertainty around valuations for employee stock ownership plans (ESOPs) is a significant burden that creates undue risk and can “hamper employee-owned businesses,” says Alex Brill, a senior research fellow at the American Enterprise Institute, in a new paper.
Will the AICPA FVS conference be the biggest of the year?
It was the biggest business valuation conference of 2022, and this year’s version should also draw a huge crowd.
Global BV News: Cross-border M&A examined in new CBV Insights
For several reasons, the prevalence of cross-border transactions involving Canadian companies is expected to expand over the next several years.
IVSC signs MOU with French accountants
During the recent annual general meeting of the International Valuation Standards Council (IVSC), a memorandum of understanding (MoU) was signed to commemorate the IVSC’s partnership with the two leading accountancy professional bodies in France, the CNCC and CNOEC.
BV movers . . .
Several staff announcements at Mercer Capital, a national business valuation and financial advisory services firm.
CPE events
Storytelling for the Expert Witness (A BVR Workshop), November 1, 10:00 a.m.-1:45 p.m. PT/1:00 p.m.-4:45 p.m. ET. Featuring: Michael G. Kaplan (Kaplan Forensics) and Jesse Wilson (Tell the Winning Story). CPE credits: 4.0.
Active depreciation charged to business owner in divorce
In a South Carolina divorce case, the business owner (husband) appealed the family court’s decision on the valuation of the family business.
Do Fairness Opinions Adequately Address Fairness to Shareholders?
This article concludes that opinions that speak to fairness of an acquisition to a SPAC are inadequate when they do not consider the impact on unaffiliated shareholders.
Practical Considerations in Normalizing the Risk-Free Rate
Some valuation firms and practitioners have advocated that the risk-free rate of return (Rf) should be normalized when it is believed to be too low because of Federal Reserve Bank policies. Recent arguments for doing so have been based on technical economic analyses but have ignored practical aspects of normalizing Rf. This article is intended to address those practical considerations.
Heat Maps for Valuing Venture-Backed vs. Closely Held Firms
During a recent BVR webinar, Joe Orlando (Exit Strategies Group) and Eric Sundheim (Mercovus Valuations) presented some heat map charts that illustrate the differences between the due diligence, tools, and approaches to valuing a venture-backed firm versus a closely held company.
Valuers Suggest Enhancements to AI-Powered PDF-to-Excel Tool
BVR recently partnered with Nambri Technologies to offer Nambri TaxXL, an advanced AI enterprise SaaS software application designed to convert PDF tax returns into Excel spreadsheets. During a recent demonstration webinar, valuation practitioners suggested some enhancements, which triggered some planned updates to allow for the application to handle additional tax forms.
New Book Offers Template for Assessing ESG Impact on Firm Value
Based on some case studies, a new book includes a template that summarizes steps in assessing whether ESG factors are material enough to integrate into a valuation. The book is Valuation and Sustainability—A Guide to Include Environmental, Social, and Governance Data in Business Valuation, edited by Dejan Glavas (ESSCA, School of Management, Boulogne-Billancourt, France), who also wrote several chapters.