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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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Weinberg v. Commissioner: Good law, bad economics, or both?
Lawyers often comment that good cases make bad law. As an economist, I have a similar comment: good law often comes from bad economics. By definition, a judge’s opinion is good law.
Fair Market Value Appraisal of Oil and Gas Properties
Definition of Fair Market Value Oil and gas properties are valued as mineral interests. Mineral rights interests are real estate. For most purposes, the appraisal of oil and gas properties follows ...
Value Drivers of Software Companies
Understanding which factors drive the value of a particular software company enables its managers to increase its value. These “value drivers” determine the price investors are willing to pay for a company.
The 1997 IRS Valuation Training for Appeals Officers
The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Bus ...
Valuing Professional Practices - Thorny Challenges
Professional practices are hard to value because so much of the utility being provided is tied up in the personal attention of the practitioner.
Reporting Standards Update: What all BV Analysts Must Know
An article published in the December 2008 BVU authored by: Donald P. Wisehart, ASA, CPA/ABV, CVA and David Anderson, ASA ...
Business Valuation OIV Journal Fall 2018
Business Valuation OIV Journal has been created by Organismo Italiano di Valutazione (OIV), the Italian Valuation Standard Setter, to provide a forum for discussion and to foster cultural progress in the field of business valuation. In this issue, articles include "Implied Cost of Capital: How to Calculate It and How to Use It"; "Solvency II Framework in Insurance Equity Valuation: Some Critical Issues"; and "Bank Valuation Using Multiples in U.S. and Europe: A Historical Perspective".
Valuation of Pass-Through-Tax Entities: Minority and Controlling Interests
The attached paper discusses issues related to the appraisal of ownership interests in S corporations.
Business Valuation OIV Journal Fall 2019
Business Valuation OIV Journal has been created by Organismo Italiano di Valutazione (OIV), the Italian Valuation Standard Setter, to provide a forum for discussion and to foster cultural progress in the field of business valuation. In this issue, articles include "Roundtable: 10 Big Issues in Business Valuation"; "The Limits of Accounting Rates of Return and the Calibration Trap in Applying Accounting-Based Models in Modern Business Valuation Practice"; and "Connecting Economic Value to Company Strategy: Critical Issues and New Perspectives."
ICBC 27th Annual National Conference
One of the most interesting presentation at the Institute of Certified Business Counselors 27th Annual National Conference ...
If the IRS Questions Your Estate Tax Discount, Ask to Speak With the ‘Boss’
Surprisingly practical advice for business valuators and their clients whose estate and gift returns get the attention of an auditor.
From fair value in financial reporting to the business of celebrity, the 2002 ASA meeting offers variety part 1 of 2
Panelists at the 2002 ASA International Appraisal Conference were (l-r) Donald Dorchester, Carla G. Glass, John E. Bakken, J. Michael Hill, and moderator Gregory A. Gilbert. WHERE WE ARE, WHERE AR ...
ABA Annual Meeting highlights: Kumho & MDPs
The American Bar Association held the first half of its Annual Meeting in New York, New York July 6-12, 2000. The second half of the meeting was held in London July 15-20. Kumho Tire and multid ...
Q&A with Howard Lewis
On July 16, 2008, IBA announced a plan to transfer its assets to a partnership including NACVA, ValuSource and KeyValueData. A new executive director was named—Howard Lewis, who spent 33 years with the IRS, including 8 years as the National Program Manage ...
IRS revises business valuation guidelines
In May 2001, the IRS submitted draft business valuation standards for comment to various appraisal organizations. The draft standards included parts of the Uniform Standards of Professional Appraisal ...
www.BVMarketData.com sm expands
By Doug Twitchell * In addition to the newsletter you are now reading, Business Valuation Resources, LLC , also brings you several other business valuation-oriented products at www.BVMarket Dat ...
Has the Tax Court Become Hostile to Appraisers? Will Ibbotston’s Become Obsolete by Next Year?
For the second year in a row, the Institute of Business Appraisers has held a sold-out, symposium-styled national gathering, informal and yet highly informative. This year’s IBA Symposium in Denver offered two-tracks, limited registration, and four-hour ...
First ABA/ASA joint conference highlights importance of business valuation
The American Bar Association (ABA) and co-sponsor American Society of Appraisers (ASA) held their first ever joint business valuation conference in San Francisco, California, May 3-5, titled "Business ...
Expert Advice on Lost Profits Damages
Where can you find insights from some the best damages experts and lawyers in the country? The Comprehensive Guide to Lost Profits Damages—Expert and Attorney Reference Book, edited by Nancy Fannon, to be released in early January 2009, is a comprehensi ...
2001 ASA International Appraisal Conference, part 1
The American Society of Appraisers annual multidisciplinary conference was held in Pittsburgh, Pa., July 23-25. The theme of the conference was "Build New Bridges into the Millennium," given that this ...
2001 ASA International Appraisal Conference, part 2 of 2
The American Society of Appraisers annual multidisciplinary conference was held in Pittsburgh, Penn., July 23-25. The theme of the conference was "Build New Bridges into the Millennium," given that th ...
Candid presentation by IRS officials highlights IBA 2002 Conference
IBA 2002 Conference Tapes The tapes of the conference presentations are available from IBA for the following prices: $15 for each general session $75 for Track 1: Getting Started in Business Va ...
Valuing Oil and Gas Properties As (If They Were) Closely Held Corporations
The appraisal of oil and gas mineral interests is a specialty that is comprised of about 75% engineering knowledge and experience, 20% business valuation expertise and 5% prophecy. Within the working petroleum industry, there is little real appraisal know ...
Uncovering True Value
Value, like beauty, is in the eyes of the beholder. For example, to the Florida Panthers value is a goalie with bigger pads. To Bill Clinton value is a good and cheap lawyer. To Conrad Black, maybe value is his thesaurus, but obviously, if you really ...
Journal of Business Valuation 2020 Edition
From the CBV Institute ...