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Journal of Business Valuation 2015 Edition
From the CBV Institute ...
What in the World is Happening?
This presentation is going to be what I call “broad brush”. I want to touch on a lot of trends and themes, to provide a journalist's take on where we are at this point in history and where we are going from here, not just dealing with Canada as a ...
Diotte
On January 29, 1999, Marie-France Rouleau transferred 65,591 common shares of Novamex USA Ltd. (ôNovamexö) to Pro.lec Inc. (ôPro.lecö) for US$1.00 per share. At the prevailing exchange rate this was equivalent to CN$1.51 per share. On the same day, her ...
Corner Brook Pulp and Paper Ltd. v. The Queen
The Court considered the issue of whether a legally binding but non arm's length contract should be ignored in order to determine the "highest" value under the fair market value definition. The Court concluded that, to meet the fair market value ...
Tercon Contractors Ltd. v. British Columbia
Tercon Contractors Ltd. v. British Columbia Author(s): Miller Thomson LLP The Valuation Law Review - Corporate/Securities Decisions and Certain Canadian Regulatory evelopments - Volume 17, Issue 3 12:00:00 AM for The Canadian Institute of Chartered Business Valuators This article is intended to provide research and informed comments on valuation and related fields. The opinions expressed by the individual writers do not necessarily carry the endorsement of the Institute or its Members Thank you for visiting ...
VALUE OF A TRADE SECRET
VALUE OF A TRADE SECRET Author(s): Robert P. Schweihs Journal of Business Valuation 10/15/2010 for The Canadian Institute of Chartered Business Valuators This article is intended to provide research and informed comments on valuation and related fields. The opinions expressed by the individual writers do not necessarily carry the endorsement of the Institute or its Members Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced ...
Price Projections And Remediation Cost Estimates In Oil And Gas Property Appraisal
Appraisal practice for real estate recognizes three primary forms of valuation: (1) the Cost Approach, (2) the Sales Comparison Approach, and (3) the Income Approach. Forsurface real estate and the improvements thereto all three methods can be, and often ...
Economic Theory and the Valuation of Mineral Assets
The value of any mining or oil firm is derived from the value of its mineral assets (reserves). In this paper, I will focus on approaches to valuing these individual reserves, a task which, due to certain aspects of mining and oil extraction, provides ...
Demographics, the Marketplace and Appraisals
There are two main parts to this paper. First I would like to build a demographic statistical foundation. Then I want to apply it to the changing marketplace, here in Canada and elsewhere, demonstrating how demographics affects valuation ...
Recent Negligence Actions Against Business Valuators: Caution in the Face of the Curtailment of Indeterminate Liability
In this increasingly complex global business environment, law suits against professionals continue to rise, as disappointed business suitors seek to blame their advisors for failed ventures. Any professional advisor may be prey to a breach of ...
Placing a Value on Synergies and Strategic Advantage
Post-acquisition synergies and "strategic advantage" form an important component of the price paid in many open market transactions. However, following a transaction, many purchasers have found that the anticipated benefits were not realized to the extent ...
Journal of Business Valuation 2021 Edition
From the CBV Institute ...
How much is your design or environmental firm worth?
The 2005 Valuation Survey of Architecture, Engineering, Planning & Environmental Consulting Firms is a handy resource for quickly determining the value of your firm, as well as allowing you to benchmark your firm against similar companies.
Valuation of the Assembled Workforce Intangible Asset for Property Taxation Purposes
With regard to ad valorem property taxation, conflicts between corporate taxpayers and taxing authorities often arise regarding the value of the corporate taxpayerÆs human capital. This is because many states (and other taxing jurisdictions) exclude the ...
Intangible Asset Remaining Life Analysis for Property Tax Purposes
The estimation of remaining useful life (ôRULö) is an important component of the valuation of discrete (i.e., individual) intan-gible assets. The relevance of RUL analysis is obvious in the application of the income approach to valuation. Whether yield ...
Intellectual Property Lost Profits and Economic Damages Analyses
This discussion summarizes the general approaches to the analysis of intellectual property (IP) for purposes of estimating lost profits and economic damages. The quantification of IP lost profits and economic damages arises in litigation claims related ...
Reasonableness Of Executive Compensation—economic Analysis Illustrative Case Study
I n s i g h t s REASONABLENESS OF EXECUTIVE COMPENSATIONECONOMIC ANALYSIS ILLUSTRATIVE CASE STUDY Authored by: Reilly, Robert Co-Authored by: Brown, Chip 5/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 ...
Intangible Assets in an Oil Refinery
The valuation of integrated processing facilities such as oil refineries for ad valorem property tax is a commonùbut com-plexùappraisal assignment. One of the most complex aspects of the property tax appraisal of oil refineries is to ensure that the val ...
Top Ten List of Factors Industrial and Commercial Taxpayers Should Consider Regarding Property Tax Appeal/Litigation
In recent years, state and local taxing jurisdictions have been hit hard by the impact of (1) decreased tax revenues due to the prolonged economic turndown and (2) reduced funding allocations from the federal government. In response to the recent econom ...
Reporting Guidelines for Personal Property Appraisal Reports
Appraisal reports are important documents in ad valorem property tax assessment, appeal, and litigation proceedings. In these cases, the various parties to the property tax dispute (i.e., the taxpayer, the taxing authority, and the administrative/judici ...
Practical Procedures to Improve Internal Control and Reduce Litigation Risk Related to Intellectual Property
Professional valuation analysts (ôanalystsö) are often asked to provide expert testimony and other litigation support services with regard to intellectual property (IP) controversies. Before such controversies arise, analysts can help their clients to d ...
The Valuation of Water Utility Operating Assets for Property Taxation Purposes
When estimating the value of a water (or wastewater) util-ity, the analyst should consider the unique regulatory and financial profiles of such utilities. For ad valorem property taxation purposes, the categories of water utility assets subject to taxat ...
Intangible Asset Valuation Issues Under SFAS 142
The Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 142 (SFAS 142) addresses the financial accounting and reporting standards for intangible assets acquired individually or with other assets. This statement ad ...
Estimating Intellectual Property Remaining Useful Life
The expected remaining useful life (RUL) should be considered in any intellectual property economic analysis. RUL considera-tions influence intellectual property analyses performed for val-uation, transfer price, license royalty rate, or other purposes.
GENERALLY ACCEPTED INTANGIBLE ASSET VALUATION APPROACHES AND METHODS
Authored by: John C. Ramirez, Robert P. Schweihs, and Robert F. Reilly Published in the Spring 2008 Issue of Insights by Willamette Management & Associates ...