BVResearch Pro
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.
Search Tips Expand the following panels for additional search options.
Fair Market Value: Ensuring Compliance Within the Life Sciences
There is perhaps no better introduction to the current state of fair market value (FMV) in the life sciences industry than that provided by Ann Brandt, Jason Ruchaber, and Timothy Smith in the AHLA/BVR Guide to Healthcare Valuation: "In an effort to control healthcare costs and to maintain a level playing field within the healthcare industry, federal regulators are increasingly focusing their efforts on prosecuting violators of the anti-kickback and Stark laws as well as the ...
Damages in Patent Infringement Lawsuits
As Rick Bero points out in The Comprehensive Guide to Lost Profits Damages, the number of patent infringement lawsuits filed in the United States has been on the rise since the 1980s. Governed by Section 284 of Chapter 29 of the U.S. Patent Act, these damages claims require damages awards to be "in no event less than a reasonable royalty for the use made of the invention by the infringer." As Bero points out, "to ...
Show Me the Money! The Exploration, Examination and Dissection of Reasonable Compensation
Poorly defined and highly subjective, reasonable compensation analysis is often both subject to, and the result of, highly contentious valuation disputes. In their presentation at the BVR/Morningstar 3rd Annual Summit on Business Valuation in Divorce, expert appraiser Kevin Yeanoplos and compensation specialist Edward Rataj examined how reasonable compensation analysis is performed, how it is disputed, and how it has come to be shaped by relevant case law. In this special encore presentation of their session ...
School of Probability: The Use of Monte Carlo in Valuation
The one thing we know about valuations is that the future is unpredictable. How we deal with that uncertainty is critical to developing credible valuations. Join Oksana Westerbeke and Keith Konen to learn how Monte Carlo simulations can be used to deal with the uncertainty, allowing you to generate insights for your client and build credible valuations.
Power Panel: Live Expert Answers for Today's Tough BV Questions
What is going on next in BV? While we don’t have a crystal ball, we do have the next best thing. Thought leaders Jay Fishman, Neil Beaton, Ray Rath, and Stacy Collins on hand to answer your questions on what is changing, trends within the profession, and thought processes behind tackling tough problems. What’s more, if you send in a video of yourself asking the question, you will get free admission to the session. Use ...
Sure Bet: Valuations and M&A in the Gaming Industry
Go all in on this panel discussion that brings five gaming experts to the table. Join Ray Moran, Brian Holloway, Scott Kellenberger, Jack Behrens, and Joe Tinucci for a discussion on the casino industry, financial metrics, and M&A activity. You’ll come away with practical tips that you can use for engagements. With a deep dive and many different perspectives, this event is the perfect bet to get up to speed on the unique gaming industry.
Divorce Disputes: When Valuation Experts Disagree
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. Utilizing proper valuation techniques encompassed with supporting documentation, facts, and statistical market and industry analyses will enhance credibility by increasing an appraiser’s confidence level in his or her opinion. Join expert valuator Josh Shilts and Jeff Robison as they discuss areas in valuation that ...
Carried Interest—What's it Worth?
Join Vladimir Korobov and Kyle Garcia for an overview of private equity funds and other alternative investment vehicles with similar characteristics in general and discuss situations that require business valuation. With discussion of the valuation of carried interests including the general approaches used for valuation, you’ll get helpful tips when undertaking engagements for these unique assets. Learn to address issues of the fund life cycle and the valuation methods applicable in different stages. Practical examples ...
ABCs of Intangible Asset Valuation
Do you know the ABCs of intangible asset valuation? Join Nene Glenn Gianfala to dive into the Approaches used to value intangible assets. Next, tackle the Background, importance, and hot topics of intangible assets. Lastly, bring it all together with a Case study on how to determine the value of goodwill and other intangible assets in a business combination. Get solid with the fundamentals, so you can confidently tackle your next IP engagement.
Boomers Want Out: Valuing Closely Held Entities
Better late than never! For many business-owner boomers, the challenges they faced during the pandemic (and continue to deal with) have finally pushed them to start letting go of their businesses. This webinar will explore what pushes owners to the exit and how you can help them identify and meet their goals. We will explore alternatives to an outright sale, current business valuation issues, discount trends in valuing closely held entities, key tax aspects, and ...
Estate and Gift: The Complete Valuation Package (A BVR Workshop)
Unwrap all things estate and gift in this engaging session with Marissa Turrell and Carla Glass. This presentation will assume a basic understanding of business valuation, of both operating companies and holding companies, and focus on specifics related to valuing ownership interests for estate and gift purposes. Some topics will focus on issues that arise only in valuation for gift and estate purposes, such as seminal court cases on the matter, Chapter 14, working with ...
Entity vs. Personal Goodwill: Taxes, Divorces, Stockholder Disputes & More
August 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Jim Alerding, Michael Berger, and Jay Fishman ...
Meet the Butler Pinkerton Calculator
August 28, 2009 BVR Teleconference Handbook Meet the Butler Pinkerton Calculator Meet the Butler Pinkerton Calculator - A Free Webinar Teleconference Handbook August 28, 2009 Panelists: Peter J. Butler, CFA, ASA, MBA Keith A. Pinkerton, CFA, AS ...
Cost of Capital: How to Use Ibbotson Data And Other Controversial Issues
November 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Roger Grabowski, Doug Lamdin, Alina Niculita, and Ron Seigneur ...
Understanding Intangibles: Classification, Identification, and Valuation
Don’t just survive in the jungle of intangible valuation—thrive in it! Join us for field class with experts Edgar Baum, Ron Laurie, Mike Pellegrino, and Chris Rosenthal, who will guide you through the diverse and often confusing world of patents, copyrights, trade secrets, and trademarks. In this advanced workshop, learn about the distinctions between major types of intangibles along with the nuances such as the difference between brands and trademarks. Be sure you are valuing ...
Valuation of Investment Advisory Firms
Investment advisory firms are different from other professional service businesses, and there are important details about the investment advisory industry to consider in the valuation process. In this webinar, expert Warren Burkholder will discuss ownership of a fractional interest in a business entity (usually caused by either divorce or a transfer of interest) and some of the potential encumbrances such as complex contractual and legal rights. This session also covers deals to transfer of a ...
LEAPS and the DLOM
n this exclusive webinar, BVR welcomes author and valuation expert Ronald Seaman for an examination of the application of long-term equity anticipation securities (LEAPS) in determining discounts for lack of marketability (DLOM). Seaman's presentation in "LEAPS and the DLOM," coming hot on the heels of his just-published book of the same title, will address the knowledge and practices of applying LEAPS methodologies. This presentation will also review the results of the fourth LEAPS study, released ...
The Butler Pinkerton Calculator: Come and See What All the Hoopla Is About
Even casual observers of business valuation know the Butler Pinkerton Calculator™ (BPC) by reputation. The source of much debate, confusion, and misinformation, the BPC is being subject to the growing pains and misunderstandings that many other business valuation tools have experienced over time. Separating fact from fiction in the utilization of the BPC has become increasingly difficult given the tenor of recent debates. In The Butler Pinkerton Calculator: Come and See What All the Hoopla Is ...
Valuing Small Owner-Operated Business
Small owner-operated businesses have unique characteristics that are fundamentally different from other businesses. These differences should be taken into consideration when performing valuations. Join David Coffman for a dive into those characteristics and a detailed description on how they impact valuation procedures and conclusions. Learn about the market for small owner-operated business valuations.
Valuing What You Cannot See: Intangible Assets
Accounting has historically done a poor job dealing with intangible assets, and, as the economy has transitioned away from a manufacturing-dominated 20th century to the technology- and services-focused economy of the 21st century, that failure has become more apparent. The resulting debate among accountants about how to bring intangibles onto the books has spilled over into valuation practice, and many appraisers and analysts are wrong, in my view, letting the accounting debate affect how they ...
The Double Dipping Debate
The experts face off. Join Donald DeGrazia, Robert Levis, and Kim Willoughby for a spirited discussion on the fundamental dilemma in divorce-related financial matters involving the intersection of the division of income-generating assets such as business intangible assets (e.g., goodwill) and incentive stock compensation and consideration of these same assets when analyzing income available for spousal maintenance. Some divorce practitioners believe it is appropriate to consider these income-generating assets as either property for division or ...
Valuations for Complex FLPs
Once an appraiser adopts a more analytical method for valuing FLPs by using the income and market approaches, certain types of partnerships may be considered complicated. This webinar will focus on valuing complex FLPs including multiple-asset FLPs, oil and gas FLPs, and non-income-producing FLPs using case studies. In addition, the speaker will share his opinion on issues such as how to handle the FLPs that own privately held stock, other partnership interests, venture capital funds ...
Challenges in Measuring the Fair Value of Intangible Assets
If fair value reporting contains a knot of complex issues, they are perhaps nowhere more complex than in the area of intangible asset valuation. Though ASCs 820, 805, and 350 all have something to say about intangible asset valuation, they jointly cover a wide range of assets and valuation settings. From identification through valuation, expert Robert Reilly will cover what every appraiser should know when tackling a valuation of an intangible asset for fair value ...
FMV Responds to the IRS DLOM Job Aid
In September 2009, the IRS released a Job Aid for Valuation Professionals regarding the determination and application of discounts for lack of marketability. As this document and its questions of many DLOM studies and analysis techniques has gained prominence, many valuation analysts are left with many questions and few answers. In FMV Responds to the IRS DLOM Job Aid, FMV Restricted Stock Study creator and purveyor Lance Hall joins BVR for an in-depth, fast-paced, and entertaining ...
Valuing Shareholder Cash Flows
The integrated theory of business valuation provides a conceptual framework for disciplined analysis of valuation questions. Too often, valuation analysts are tempted to view individual components of a valuation assignment on a piecemeal basis. Adhering to the integrated theory helps valuation analysts develop base valuation conclusions, discounts, and premiums that are rooted in a shared perspective of the subject company and the subject ownership interest. In the first webinar of the three-part series, Chris Mercer ...