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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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BVU News and Trends February 2018
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends October 2021
A monthly roundup of key developments of interest to business valuation experts.
Simplified MUM for Determining Personal Goodwill
Editor’s note: The author is a valuation expert and forensic accountant in Florida who uses the multiattribute utility model (MUM), but not in its full form. He uses a streamlined version that has been accepted in court and that may reduce the exposure to ...
Business Valuation Year in Review 2018
The new tax law, lively debates, new guidance, a strong protest, and a simpler approach to estimating cost of capital were just some of the highlights in the business valuation profession during 2018.
The Double-Dip Concept Is Often a Misconception
In the context of divorce, the “double-dip” concept is, in many cases, a delusion. Where valuators see a double-dip, there may not be one. This article will explain why.
Business Valuation Year in Review 2017
It was another eventful year for the business valuation profession, and here’s a wrap-up of notable developments of 2017.
Business Valuation Year in Review 2015
Here’s a rundown of some of the major developments in the business valuation profession during 2015, which marked the 20th anniversary of Business Valuation Update. The October 2015 issue presented a retrospective as well as insights into the profession f ...
Valuation Implications of the Changing ESOP Litigation Landscape
The tide has started to turn with respect to litigation over ESOP valuations, speakers reported at the recent ASA ESOP Virtual Conference. There has been a major court victory and pressure from the ESOP and valuation profession, and now the DOL has committed to moving forward—hopefully— with long-awaited regulations on the valuation of company shares to be bought by an ESOP.
Hot Topics at the 2022 VSCPA Forensic and Valuation Conference
It was back to in-person attendance at the 22nd annual Forensic and Valuation Conference hosted by the Virginia State Society of CPAs. Topics included the income approach, effective recruiting, reasonable compensation, guideline transactions, surviving cross-examination, IRS developments, and a “Hardball With Hitchner” session that covered some front-burner issues.
Business Valuation Year in Review 2016
It was an eventful year for the business valuation profession in 2016, both from a U.S. and global perspective. Here is a wrap-up of some of the more notable developments, some of which set the stage for 2017 and beyond.
Understanding the Science of COVID-19 Is Key to Assessing Valuation Impacts
For the economy to recover, the origin, transmission, and “hot spots” related to the coronavirus have to be understood. Much of the economy is highly localized, so the nightmare of the spreading virus will impact future cash flow of the smaller businesses most valuation experts work with. This is an excerpt from the new “BVR Briefing: The Real Story of COVID-19 for Valuation and Litigation Experts.”
BV News and Trends September 2022
A monthly roundup of key developments of interest to business valuation experts.
Business Valuation Year in Review 2019
A look back at some of the developments in the BV profession in 2019, including important court rulings on tax affecting pass-through entities, a possible upending to the goodwill model, a new cost of capital platform gaining traction, and advances in fair value for financial reporting.
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.
Unique Pitfalls in Valuing a Diagnostic Imaging Center
Some advice from Douglas Smith (Phase 4 Radiology Business Strategies LLC), whose entire practice is dedicated to the diagnostic imaging space. He is not an accredited valuation expert but is called in by appraisers as a third-party expert to perform analyses and forecasts for these entities.
Book Review: The Comprehensive Guide to Economic Damages, Volume 1 and 2, 4th ed.
For many years now, my expert reports on lost profits and other economic damages have referenced the Nancy J. Fannon (Fannon) and Jonathan M. Dunitz (Dunitz) publication as one of the few treatises that provided me with peer-reviewed economic damages guid ...
BV, CV, and the Relationship Between Fair Market Value and Commercial Reasonableness
The dual requirement that transactions subject to regulatory review are both at fair market value and commercially reasonable has gained increasing importance in both business and compensation valuations. There is much diversity in thought and practice ar ...
BVU News and Trends July 2018
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends May 2021
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends June 2023
A monthly roundup of key developments of interest to business valuation experts.
Kumho broadens gatekeepers' criteria to evaluate experts
The 1993 Daubert decision, 509 U.S. 579 (1993), articulated the duty of the trial court to make a threshold determination of the reliability of expert testimony offered under FRE 702, and set fort ...
BVU News and Trends September 2020
A monthly roundup of key developments of interest to business valuation experts.
Items of Interest Gleaned From the ASA Conference Networking Ops
BV firm staffing troubles, Shannon Pratt’s video remarks about his new book, a new app for fractional interests, a heightened interest in businesses with a real estate component, and help needed in developing a new module for the Cost of Capital Navigator are just some of the things we learned outside the regular sessions at the ASA conference—in and around the exhibit hall and during the many networking breaks.
Roundup of Recent and Planned Updates to Valuation Standards and Guidance
A recap for valuation experts, includes updated valuation standards charts, new planned guidance from the AICPA and The Appraisal Foundation, SEC rules, FASB projects, lease accounting, Rule 702, proposed legislation, and more.
Trade Associations Can Be Excellent Sources of Compensation Data
The biggest problem in developing reasonable compensation for business owners involved in a divorce is finding usable and relevant data to back up your opinion. This is important because reasonable compensation is often the most contentious issue in the c ...