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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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The New Duff & Phelps Cost of Capital Navigator—(Some of) Your Questions Answered!
Responses to audience questions during the first public demo of the Duff & Phelps online Cost of Capital Navigator, which will replace the print versions of the Valuation Handbook series.
Valuers and Forensics Experts Converge at the 2019 AICPA FVS Conference
A mix of topics had something for everyone at this conference. Of note were some excellent sessions on expert testimony and there was a definite emphasis on fair value for financial reporting.
BV News and Trends July 2022
A monthly roundup of key developments of interest to business valuation experts.
Indefinite Is Not Infinite —Solving a Dichotomy in Trademark Valuation
The valuation of an intangible asset is based on its useful life. For trademarks, appraisers regularly opt for an indefinite life, when no obvious factors exist that would limit the future economic life of the trademark. However, almost all brands are fin ...
Interview With Soltan Aljorais From TAQEEM, the Saudi Authority of Accredited Valuers
Soltan Aljorais is a vice president of the Saudi Authority for Accredited Valuers (TAQEEM), a government regulator for business valuations in Saudi Arabia. Aljorais has 20 years of experience managing startup projects and organizations in Saudi Arabia. He ...
Damodaran’s New Book on the Power of Stories in Valuation
A good valuation should tell a story. This is so important that the highly respected Dr. Aswath Damodaran (New York University Stern School of Business) has devoted his new book to it. Narrative and Numbers, The Value of Stories in Business, is a must-rea ...
Don’t Automatically Reject the Asset Approach for Going Concerns
Many valuation analysts immediately reject the asset-based approach for operating businesses, but this is a problem, say Robert Reilly and Weston Kirk, who are both with Willamette Management Associates. The method is rejected too often because analysts are not familiar enough with the asset approach or they have misconceptions about when (and when not) to apply it.
Why Analysts Should Consider the Asset Approach for Going Concerns
Weston Kirk and Robert Reilly, who are both with Willamette Management, urge analysts not to reject the asset approach for going concerns automatically. And they stress (multiple times) that the asset approach is not the same as the cost approach.
Estimating the Extra Risk of Customer Concentration
Interesting comments were made by Roger Grabowski (Kroll), who conducted a session at the American Society of Appraisers International Conference. He discusses the research in this area and how to examine the customer concentration of guideline public companies.
How One BV Practice Helps Train Its Young Professionals
A BVR survey reveals that many valuation practices need to improve their training programs. Here’s an idea that one practice uses to develop their young practitioners continually.
How to Address Market Efficiency for Appraisal Hearings
In statutory appraisal matters in the Delaware Court of Chancery, the court has shifted its attention away from dueling experts and more toward using a stock’s market price as the best measure of fair value. Valuation experts who come up with a different value would, therefore, need to prove that the market is not efficient.
12 Ways to Build a Program That Ensures Quality Fair Value Measurements
The valuation profession’s response to criticism over the quality and consistency of fair value measurements for financial reporting has been to establish a Fair Value Quality Initiative. So far, as a result of this effort, we have the so-called Mandatory ...
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.
Expert Shares His Approach for Determining Reasonable Compensation
Determining reasonable owner compensation for business owners can be contentious in a business valuation. Attorneys and the IRS often bring in compensation consultants to help establish reasonable compensation. Business Valuation Update asked Mark Lipi ...
Global BV News and Trends April 2022
Business valuation news from a global perspective.
BV News and Trends October 2022
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends May 2019
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends January 2018
A monthly roundup of key developments of interest to business valuation experts.
ESOP Trustees Should Require Peer Review in ESOP Valuations
One of the most important fiduciary responsibilities of an ESOP trustee is to establish the annual stock price. This can be accomplished by seeking an independent valuation firm for purposes of establishing the fair market value of the sponsor’s stock, si ...
BVU News and Trends March 2020
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends January 2024
A monthly roundup of key developments of interest to business valuation experts.
Timely Insights From the NYSSCPA Business Valuation and Litigation Services Conference
Topics include emerging issues (SPACs, cryptocurrency, and Zoom as a practice-builder) and some new perspectives on evergreen topics (estate valuations, cannabis, distressed firms, and collaborations).
BV News and Trends November 2023
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends February 2024
A monthly roundup of key developments of interest to business valuation experts.
Global BV News and Trends February 2022
Business valuation news from a global perspective.