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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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Damodaran Looks at Intangibles—and Tosses Some Dynamite
It is always a pleasure to listen to Aswath Damodaran (Stern School of Business, New York University) talk about valuation. BVR invited him to do a webinar on intangibles, and he didn’t disappoint, giving his perspective and dropping a few bombshells in his inimitable style.
‘Landmark’ Update Released of the International Valuation Standards
Two years in the making, the International Valuation Standards Council (IVSC) has published a new edition of the International Valuation Standards (IVS), which are effective for valuations performed on or after Jan. 31, 2025. The new set of standards is available for download through IVS Online (subscription required for nonmembers).
Review of Surveys on Cost of Capital Data Sources and Inputs
The Kroll Cost of Capital Navigator continues to be widely used and accepted for estimating cost of equity (COE). But BVR’s Cost of Capital Professional has been gaining considerable steam since its launch in 2018, according to a BVR survey. Some other resources for estimating the cost of capital have also seen an uptick in usage.
More Perspectives From Young BV Practitioners
For the past few years, NACVA has been giving a forum to young business valuation professionals so they can give their perspectives on the profession and what keeps them interested and motivated. At the December NACVA Super Conference, a panel discussion continued this tradition.
Is Your Subject Business Still Feeling the Effects of COVID-19?
The pandemic is over, but the symptoms may linger for a long time. For valuation analysts, the concern is whether the businesses they are appraising will be impacted over the long term—an impact that could be positive or negative. An example is the limited-service restaurant business, such as fast-food, pizza, coffee shops, and the like.
BV News and Trends March 2024
A monthly roundup of key developments of interest to business valuation experts.
Global BVU News and Trends March 2024
Business valuation news from a global perspective.
Is There or Isn’t There Goodwill: Expert Disagreements
Valuations performed in the context of divorce litigation encounter scrutiny and challenge from opposing counsel and their experts. This puts experts in the unique situation of defending their analyses and opinions. Join expert witness and appraiser Josh Shilts as he discusses common areas disagreed upon and causes, examples of effective communication techniques to exemplify your position, and how to mitigate bias.
Disconnect woes plague BV firms using remote staff
“Loss of human interaction” is the biggest drawback of a remote or hybrid work arrangement, cited by over half (53%) of BV firms recently polled.
Live today! SCOTUS arguments in the COLI valuation case
A live audio feed of oral arguments to the U.S. Supreme Court in the Connelly case will be broadcast today, March 27.
Preorder alert: FactSet Review 2024
The 2024 edition of the FactSet Review (formerly known as the FactSet Mergerstat Review) is now available for preorder.
Comments due this week on fair value exposure draft
The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.
AICPA BV school is not just for CPAs
Two BVR editorial board members will be teaching in the five-day AICPA and CIMA 2024 National Business Valuation School, which will be held live in Denver from August 12 to 16.
Reminder: IRS is hiring a flock of BV experts
Honolulu; Palm Springs, Calif.; Las Vegas; Orlando, Fla.; and even the Bronx, N.Y., are just a few of the 249 locations for which the IRS is hiring 31 business valuation experts, according to a job announcement, which is available if you click here.
Global BV News: Comments sought on Saudi bank valuation rules
The Saudi Central Bank (SAMA) seeks public opinion on the draft rules for the valuation of “systematically important” financial institutions.
BV movers . . .
Archita Shah, CPA, CVA, CFF, has joined Morones Analytics (Portland, Ore.).
CPE events
Is There or Isn’t There Goodwill: Expert Disagreements, March 28, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Josh Shilts (Shilts CPA PLLC). CPE credits: 2.0.
For a valuation via arbitration, final means final
In a California case, the company that owns the Woodlands grocery store chain decided to buy the condominiums it was renting for its San Francisco store.
Major Court Decisions and Tax Sunset Provisions: New and Noteworthy Developments in the Valuation of S Corporations
The vast majority of U.S businesses are pass-through entities (S corporations, LLCs, and partnerships). The debate over how to value them has raged in the courts and academia for decades, and understanding how to do so is important to all valuation professionals. Recent cases such as the Estate of Cecil have demonstrated that the IRS and the Tax Court will accept tax affecting only when correctly applied and supported.
West v. West
The wife appealed the valuation of the husband’s business, asserting that the trial court should have instructed the parties to submit evidence supporting the value instead of determining the value itself based on the evidence actually before the court. The trial court was affirmed.
Ohio Court of Appeals Affirms the Value of Husband’s Business Based on ‘the Evidence That Was Actually Before the Trial Court’
The wife appealed the valuation of the husband’s business, asserting that the trial court should have instructed the parties to submit evidence supporting the value instead of determining the value itself based on the evidence actually before the court. The trial court was affirmed.
Harvesting Knowledge: The Valuation of Wineries
A winery is a unique business that is easy to understand but difficult to value. This presentation will dig into the anatomy of a transaction and how deals are priced and closed as well as the valuation of a winery for compliance purposes. These different scopes of work present different challenges that focus on a buildup of value and assets combined with a fundamental understanding and value of consolidated cash flows. We will present two ...
COLI valuation case now on SCOTUS’ calendar
March 27 is the date the U.S. Supreme Court will hear arguments in the Connelly case, according to the court’s calendar.
How BV firms are coping with remote workers
Early results from our latest “Two-Minute Practice Builder” survey reveal that the vast majority of BV firms are on a hybrid work arrangement, i.e., some staff in-office and some working remote.