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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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Sneak Preview of New Material in the BVR/AHLA Healthcare Valuation Guide
The valuation community breathed a sigh of relief when the Department of Labor removed appraisals entirely—not just ESOP appraisals—from fiduciary treatment in its final rules designed to strengthen retirement security. But the appraiser-as-fiduciary iss ...
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.
BVU News and Trends January 2021
A monthly roundup of key developments of interest to business valuation experts.
Time to Update the Guiding Principles to a Valuation Report
In my 40 years in the business valuation profession, I have seen the typical valuation report go from three or four pages to 50 pages or more. The increasing complexity that has become inherent in the business valuation community has mandated a good part ...
BVU News and Trends October 2018
A monthly roundup of key developments of interest to business valuation experts.
Recap of the VSCPA Business Valuation, Fraud, and Litigation Services Conference
Timely topics include how BVFLS experts are accounting for the impact of COVID-19, reviewing a valuation report, an estate/trust update, and a new idea to boost your practice. This two-day event was sponsored by the Virginia Society of CPAs (VSCPA).
Highlights From the 2022 NYSSCPA BVLS Conference
Money laundering, earnouts, valuing debt, and SPAC enforcement are a few of the topics presented at the Business Valuation and Litigation Services (BVLS) conference hosted by the New York State Society of CPAs. Here are some key takeaways.
BV News and Trends October 2021
A monthly roundup of key developments of interest to business valuation experts.
Three Generations of Valuation Experts Share Their Views
Business valuation is still a young profession, but it has already produced several generations of professionals. Fortunately, some of the pioneers are still with us. Business Valuation Update recently had the unique opportunity to talk with the most pre ...
Some Key Takeaways From the AICPA FVS Conference
Over 1,100 attendees converged on Las Vegas for the AICPA Forensic and Valuation Services Conference 2015. BVU was there and heard some outstanding speakers and topics. Covered below are just a few of the takeaways. Future issues will cover these—and more.
Musings on the Cost of Capital
A veteran appraiser presents an interesting retrospective on the cost of capital and offers some observations on current practice.
A Veteran Valuer’s Guidance on COVID-19 and the ‘Soul’ of a Business
An interview with Robert Schlegel, FASA, MCBA (Houlihan Valuation Advisors), in which he gives his perspectives on our current economic environment and how that affects the business valuation community.
Florida’s Proposed Change to Goodwill Could Set a Precedent
The Family Law Section of the Florida Bar is proposing legislation to clarify the value of goodwill in the marital interest of closely held businesses. The authors envision that this proposed legislation could set a precedent for future family law matters throughout the United States.
New Twists and Turns in BV Highlight Annual SECBA Conference
Topics you don’t see at other conferences (such as Bitcoin and business insurance) and top-notch speakers added up to an excellent event hosted by the Southeast Chapter of Business Appraisers (SECBA) in Atlanta.
Revisiting the Meaning of Fair Market Value
We all know the classic definitions of fair market value from Revenue Ruling 59-60 and the International Glossary, which I’ll repeat here for sake of clarity (see sidebar). At its core, fair market value (FMV) asks the appraiser to answer the question of ...
How the New QBI Deduction Impacts the Hypothetical Buyer and Seller
Part 1 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.
A Revisit of ‘Known or Knowable’ and Subsequent Events in the COVID-19 World
The authors have a recurring client for whom they perform an annual valuation as of December 31. They give a best practice suggestion as to how to address the coronavirus in their valuation report. The article includes a COVID-19 timeline they developed.
BVU News and Trends October 2020
A monthly roundup of key developments of interest to business valuation experts.
Highlights of 2020 Delaware Valuation Decisions
This article discusses two 2020 Supreme Court decisions and eight decisions by the Court of Chancery.
BV News and Trends May 2022
A monthly roundup of key developments of interest to business valuation experts.
Hotel Valuation: Breaking the Rules—But Getting it Right!
This article explains why the dominant method for the appraisal of hotels is contrary to the main methods used for the appraisal of other real estate-centered enterprises (RECEs) and is therefore flawed. Furthermore, this method does not mimic the way hot ...
The Strategic Premium: An Inside Look at M&A Prices
Synergistic/strategic value should not be combined into one level in the typical chart that shows levels of value. Some buyers pay a “strategic premium” that propels strategic value to the top of the value chart and well in excess of the expected synergistic value. The author uses real-world examples to illustrate this concept.
Global BV News: Global trademark values of law and accounting firms
In recent months, M&A and valuation interest in professional service firms have been increasing.
CPA firms ramp up social media
Accounting firms of all sizes plan to increase their use of social media, according to the 2018 Marketing and Business Development Strategies at Accounting Firms study.
Searching for the Top 100 CPA firms
Accounting Today is looking for more top-notch accounting firms to consider for its annual lists of the Top 100 Firms and Regional Leaders.