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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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Cannabis lawsuit could be a game changer
A coalition of influential marijuana companies and stakeholders are planning to sue the federal government over alleged unconstitutional policies that affect their operations, according to a report in Marijuana Moment.
Risk levels of legal cannabis firms
Appraisals of legal marijuana firms continue to be challenging and risk is a major factor, say Ron Seigneur and Ryan Cram, who are both with Seigneur Gustafson LLP, a firm based in Colorado, one of the first states to legalize adult recreational marijuana.
Coping With the Challenges of Valuing a Cannabis-Related Firm
Editor’s note: Valuing a cannabis-related business is not much different from valuing any other business except for one important fact: This business is based on a product that is illegal to grow or sell under current federal law. How this challenge is de ...
Economy, Cannabis, Physician Pay, SPACs, and Expert Testimony Among the Hot Topics at the NJCPA BV Conference
Key takeaways from the 2021 New Jersey CPA Society’s Business Valuation and Litigation Services Conference are included.
Journal of Business Valuation 2019 Edition
From the CBV Institute ...
Market research for the cannabis industry
Business appraisers who are valuing firms in the cannabis industry have a new resource for market research: The State of Legal Marijuana Markets, which is published by ArcView.
AICPA guidance cautions on cannabis valuations
The American Institute of CPAs details the risks and opportunities for CPAs working in the cannabis industry in the latest “FVS Eye on Fraud” report.
New edition of cannabis market research guide
For business appraisers who are valuing firms in the cannabis industry, The State of Legal Marijuana Markets, 7th edition, is now available.
Cannabiz put to the test amid COVID-19
April 20 was supposed to be the once-a-year Black Friday for the legal cannabis market, but, instead, the industry is bracing for an economic blow from the coronavirus crisis.
Deloitte keeps up the pace on IT acquisitions
Hampleton Partners’ IT and business services M&A market report depicts an accelerating tech market that’s continued into Q2—with a somewhat surprising list of most active players.
Headlines from the September issue of Business Valuation Update
Here’s what you’ll see.
NYSSCPA to hold cannabis conference December 11 in New York City
If you’re either currently working with or considering a cannabis client, check out the 2018 Cannabis Conference on December 11 in New York City to be held by the New York State Society of CPAs (NYSSCPA).
New edition of cannabis valuation book now in BVResearch Pro
The second edition of The Cannabis Industry Accounting and Appraisal Guide is now available to subscribers of the BVResearch Pro platform.
U.S. District Court Excludes Expert’s Testimony on Critique of Plaintiffs’ Damages but Allows Same Expert Testimony on His Damages Calculation
The plaintiffs’ business was allegedly damaged by the actions of the defendant. The plaintiffs engaged an expert in economic damages and lost profits. The defendants engaged their own expert to provide his opinions as to why he believed the plaintiffs’ expert’s opinions were unreliable. The court ultimately excluded this portion of the defendants’ expert’s testimony. The defendants’ expert’s calculation of damages, however, was a matter for cross-examination and will be allowed.
Price tag on Washington cannabis retailers ‘defies logic’ from valuation angle
Uncle Ike’s and Main Street Marijuana are the two highest grossing cannabis retailers in the state of Washington.
Tax Court deals another blow to cannabis dispensaries
In recent years, numerous cannabis businesses that are legal under state law have unsuccessfully challenged section 280E of the Internal Revenue Tax Code, which prohibits tax deductions for a business that “consists of” trafficking in a controlled substance.
What Appraisers Should Know About the History and Regulation of Cannabis
Key background information to know before doing a valuation engagement in this emerging industry.
Court Says Daubert’s ‘Gatekeeper’ Role Favors Inclusion, Not Exclusion
In contract and tort case, court declines to exclude plaintiff’s damages expert, noting court’s gatekeeping function “is not a role that emphasizes exclusion of expert testimony”; expert’s background in economics and business valuation experience qualified him to value subject company.
Marijuana: Value Drivers and Valuation Issues to Know in 2017
Recent elections spread recreational and medical marijuana to 29 states and have created a wealth of opportunity and uncertainty for entrepreneurs and investors as each state develops its own rules while awaiting what may happen on the federal level. In some jurisdictions, there are even local and neighborhood regulations to comply with. Join the discussion with Ed Keating and Jim Marty to ensure that you and your clients are familiar with the myriad of regulations ...
Valuation Considerations for Venture and Early-Stage Companies
There are many challenges to overcome when determining the value of high-risk, early-stage companies. Valuations must consider not only acceptable methodology, but also the present economic and market conditions. This panel discussion features venture capitalist Laura Markley, attorneys Neil Bagchi and Patrick Connelly, along with valuation experts Liza Bowersox and Stuart Neiberg. They'll cover common best practices and guidance on techniques to value early-stage companies. Learn about corporate form, practical, and "real life" impacts of ...
Calculating But-For Profits
Do you feel like being asked to calculate but-for-profits feels like an engagement in another dimension? Calculating the position the harmed party would have been in “but for” the alleged acts is an advanced skill for appraisers. Join expert and contributing author to The Comprehensive Guide to Economic Damages, Stacey Udell, for a discussion of different strategies to determine net lost profits including the critical step of removing incremental costs that did not occur. Every ...
Patent Infringement Damages: Lost Profits and Royalties
If a patent owner can prove another company or party has made, used or sold a product covered by a patent without its permission, the patent owner is entitled, under 35 U.S.C. Section 284, to receive “damages adequate to compensate for the infringement, but in no event less than a reasonable royalty for the use made of the invention by the infringer, together with interest and costs as fixed by the court.” This program focuses ...
Expert Insights: Q&A With Ron Seigneur
Be the first to experience the debut of BVR’s newest series: Expert Insights. Join host Jim Alerding as he asks the questions you want answered. Expert Insights brings in-depth interviews and a personal perspective from those impacting the profession. In this session, join our premiere expert, Ron Seigneur, well known for both his intelligence and his personality. Take this opportunity to learn tips on building your personal brand and gaining experience as an expert witness.
Cost of Capital Professional: Gain the Edge With New Enhancements
The newest resource for developing cost of capital estimates is now even better. Since January, users have been able to use beta-adjusted size premiums, select arithmetic or geometric averages, compute weighted average cost of capital (WACC), and more. With the new enhancements, the Cost of Capital Professional has maintained its principles of simplicity, transparency, and flexibility in a world where the inputs to cost of capital have become so complex that the risk of making ...
Cost of Capital Professional: Transparent. Simple. Free.
The newest resource for developing cost of equity capital estimates has arrived. The inputs to cost of capital have become so complex that the risk of making errors has increased greatly. This new cost-effective resource from BVR integrates data from multiple sources, including University of Chicago’s Center for Research in Security Prices (CRSP) data, Professor Aswath Damodaran’s data resources, and the U.S. Federal Reserve on Treasury bond yields. The philosophy behind the resource is to ...