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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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BV News and Trends July 2022
A monthly roundup of key developments of interest to business valuation experts.
Global BV News and Trends November 2021
Business valuation news from a global perspective.
BV News and Trends March 2023
A monthly roundup of key developments of interest to business valuation experts.
Getting Your Head Out of the Model: Valuing a Multinational Company
Editor’s note: There is little guidance on the valuation of multinational companies. There are models that can be used, but they should not be used blindly. The inputs to the models must be carefully considered because there is no one-size-fits-all method ...
Total Cost of Equity or Company-Specific Risk—A Better Use for the BPM?
The Butler Pinkerton Model™ Total Cost of Equity and Public Company Specific Risk CalculatorTM (the BPM Calculator) highlights two outputs: the total cost of equity (TCOE) and the company-specific risk premium (CSRP) for publicly traded guideline companie ...
Practical Solutions to Problems in Valuing the Very Small Business
Valuing the very small company is often much more difficult than valuing a large firm, such as Wal-Mart. One of the most common reasons for valuing a small business is divorce—which can be even more challenging, because local case law, support issues, fo ...
Navigating the SEC Comment Letter Database
The SEC Comment Letter Database is a relatively new and increasingly important source of information for valuation specialists to consider. An understanding of the research capabilities available in using the SEC Comment Letter Database will aid the work ...
We Can Do the Work. The Question Is: Can We Get the Work?
While some would likely disagree with the first part of this headline, there is little doubt about the reality of the second for many in our industry. (And, of course, assuming you get the work, how you had to price it is another matter altogether ...
Reports From Global BV Conferences: ICVPME, IVSC, IACVS, ICAEW
The “I” in all of these acronyms stands for “international,” and Business Valuation Update brings you some key takeaways from several recent global conferences.
Valuation Issues in the Coming Wave of Goodwill and Asset Impairments
Widespread stock price declines and recessionary conditions will significantly affect corporate valuation and financial reporting of goodwill and long-term assets. The S&P 500 index, which represents a broad cross-section of the economy, declined by about ...
The Top Valuation and Damages Cases of 2020
Our pick of valuation-related court cases includes state and federal court decisions covering many areas of law that dealt with novel issues of law or, in some way, enhanced our understanding of valuation and damages issues as they arose in a litigation setting.
The enhanced value of "non-marital" stock in a publicly traded company as a marital asset
This article was researched and written, especially for publication in this newsletter, by members of the law firm of Maurice Jay Kutner & Associates, P.A., of Miami, Florida. Members of the firm ...
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.
Available Remedies for Trade Secret Damages
An excerpt from the recently released Comprehensive Guide to Economic Damages, 5th edition (Nancy Fannon and Jonathan Dunitz, editors).
BVU News and Trends April 2019
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.
The Valuation Paradigm of COVID-19: Using the DCF Method After an Economic Crisis
The challenge amid today’s market disruption is to revert back to the foundational elements of valuation and how to properly apply those “blocking and tackling” fundamentals during very untraditional times.
Update on DLOM, Fair Value, PTEs at NYSSCPA BV Confab
The 2017 conference season has started! BVR attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. As usual, it covered some of the profession’s hottest topics. Committee chair Jeffrey Gibralter ...
How Should You Value Closely Held Businesses During these Crazy Times?
If you think keeping up with the tax laws or international standards is challenging, try valuing closely held businesses when Wall Street is going nuts. Everywhere we look, BV analysts are trying to figure out what to do when valuing a business in this ec ...
The Strategic Premium: An Inside Look at M&A Prices
Synergistic/strategic value should not be combined into one level in the typical chart that shows levels of value. Some buyers pay a “strategic premium” that propels strategic value to the top of the value chart and well in excess of the expected synergistic value. The author uses real-world examples to illustrate this concept.
Key Industry Updates for Various Types of Stores and Retailers
The economy, high inflation, the Russia-Ukraine war, and the pandemic continue to impact firms in all industries, so it’s important for valuation analysts to keep up with these developments. Here are some recent and very targeted updates for various retail stores from the Vertical IQ industry research platform.
In re Emerge Energy Services LP
Ruling on plan confirmation, Bankruptcy Court finds debtor expert’s determination of total enterprise value of reorganized debtor more credible than unsecured creditors’ expert; in adopting debtor expert’s comparable company analysis, court calls choice of comparables set a “key value driver.”
Brasher v. Broadwind Energy, Inc.
Federal district court denies motion to dismiss securities claims, finding sufficient allegations that defendant company and CEO delayed timing of impairment charges to overstate value prior to a public offering.
Vega v. Fulcrum Energy, LLC
Appellate court affirms earlier finding that plaintiff expert’s valuation of plaintiff’s partnership interest did not comport with goodwill requirement of a controlling agreement; the expert failed to use a standard, reliable method that showed there was ...
Mesirov v. Enbridge Energy Co.
In dispute over related-party transaction, court upholds aiding and abetting claim against financial advisor; plaintiffs produced enough facts to show fairness opinion ignored most relevant precedent transaction and other valuation metrics indicating the buyer was overpaying for contested asset.