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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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Valuation and the IRS: Update for 2019
What are the implications of the government shut down on the IRS’s ability to audit business valuation returns in 2019? What steps should you take if your appraisal is audited by the IRS? In this must-attend webinar, expert Michael Gregory will answer these questions and cover key areas such as the top three business valuation appraisal audit areas by the IRS. Attendees will come away with recommendations on how to work with the IRS given ...
Hospice Valuation: Trends, Value Drivers, and Physician Compensation
Hospice has become a primary focus for buyers looking for stable reimbursement and good margins in the healthcare industry. What do hospice providers do? And why are the multiples for these companies so high? Join Darcy Devine and William Hamilton for an examination of the business model behind many hospice companies, as well as the risks and opportunities that investors face in this arena. Learn about the fair market value and commercial reasonableness issues related ...
Imaging Centers: Developing a Value
Due to recent actions in the health insurance market, as well as continued increasing regulatory initiatives and consolidation and integration in the healthcare delivery system, imaging center transactions continue to be in play. Trends in the healthcare economy are leading to alliances with, and acquisitions of, imaging centers by a variety of suitors. Things have changed. Valuation challenges abound, requiring the professional valuator to be able to demonstrate a strong understanding of the factors of ...
Report Writing: Do's and Don'ts
The main problems that CPAs have in writing client letters is: (a) they don’t seem to know the reading level of the audience; (b) they can’t explain complicated topics to regular people; and (3) they have picked up bad writing habits from reading too many FASB pronouncements or IRS memos. Some of these same difficulties inhabit the BV profession. Presenter Stuart Weiss will offer writing tips to the BV audience as he critiques valuation reports ...
IP Valuations for Licensed Property Acquisitions
Active brands, dormant brands, and languishing brands are changing hands in an increasingly competitive marketplace. As a new wave of businesses, venture firms, and private equity funds seek to exploit a "pure" licensing business model by buying these properties, the opportunities and complexities of valuations in this space continue to grow. In IP Valuations for Licensed Property Acquisitions, experts Weston Anson and Jeff Anderson will explore the methodologies available when valuing licensed properties for acquisition or ...
The Use and Application of Data for Control Premiums and Discounts
Perhaps one of the most difficult aspects of a business appraisal is the allocation and valuation of control. Whether applying a control premium or discount for lack of control, much is dependent on "appraiser judgment," making this part of the valuation assignment subject to much scrutiny and contention. In this webinar Linda Trugman, Gene Trevino, and Spencer Jefferies discuss the use and application of the data that often go behind these appraiser judgments. While many appraisers ...
Developing Discount and Cap Rates in a Troubled Economy: New and Emerging Views on Old Issues
Developing Discount & Cap Rates in a Troubled Economy: New and Emerging Views on Old Issues Teleconference Handbook April 30, 2009 Panelists: Ron Seigneur, MBA, CPA/ABV/CFF, CVA, Don DeGrazia, CPA/ABV/CFF, and Stacy Preston Collins, CPA/ABV, CFF ...
The Impact of COVID-19 on Restructuring, Insolvency & Impairment
The world of valuation has changed along with everything else. In this panel on the Impact of COVID-19 on Restructuring, Insolvency & Impairment, three experts will discuss the changing environment for valuation assignments. Craig Jacobson, Richard Peil, and Dan Korcyk each bring a unique perspective and will discuss three specific areas where valuation activity might increase due to the virtual shutdown of the U.S. economy. Finally, we will discuss topics related to performing valuations in ...
DLOM: Building, Supporting, and Reconciling Multiple Models
There are 75 methods to determine a DLOM. Navigate through the maze of methods with experts Jim Alerding and Josh Angel as they point out the primary methods that you need to master. With a fresh understanding after researching and co-writing the Discount for Lack of Marketability Guide and Toolkits, our experts show you how to determine a DLOM from those methods, and, more importantly, they help you build the knowledge on how to support ...
Hot Issues on FLPs/LLCs: Reality, Recognition, & Valuation
October 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Owen Fiore, George Hawkins, and Curtis Kimball ...
Fatal Flaws in the Levels of Value: Is There a Better Model?
February 2004 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Mark Lee, Eric Nath, and Gary Trugman ...
Calculating Damages for Early-Stage Companies
Measuring lost profits damages for new or early-stage businesses can be a daunting task. Traditional damage analyses that rely on historical results are often meaningless since, by definition, startup companies usually lack a track record of operating results. Without an operating history for measuring lost profits, the damages expert walks a thin line between speculation and reasoned analysis. Under most circumstances, to be admissible evidence, damage analyses require a relevant and reliable factual basis. These ...
Advanced Workshop on Lost Profits Calculations
In the Comprehensive Guide to Lost Profits Damages for Experts and Attorneys, Robert Gray and James O'Brien define a financial expert's role as providing "a credible opinion regarding lost profits economic damages in a legal setting," adding that this expert must "demonstrate integrity and objectivity when presenting their professional opinions." Over the course of this four-hour, intensive, and interactive workshop, Gray and O'Brien will show what every expert should know about the calculations that go into ...
McCord Case: Challenges to IPO & Restricted Stock Studies Used to Estimate DLOMs
September 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Lance Hall, Brian Pearson, and John Porter ...
Valuation of Healthcare Enterprises in a Dynamic Market Economy
December 2, 2004 Teleconference Transcript; Panel: Robert Cimasi (Moderator), Dexter Braff, Ken Hawkins, Brooke Hollis, Paul Martin, and Charles Wilhoite ...
You'll Never Think About Buy-Sell Agreements the Same Way Again (Part 1 of 3)
Teleconference Presentation and Transcript May 24, 2007 Panelist: Z. Christopher Mercer, CEO of Mercer Capital ...
Valuation of Technology Companies: A Fair Value Update
Get an update on the guidance to fair value measurement under ASC 820 as applicable to the valuation of software companies, based on the guidance in the AICPA Guide on the Valuation of Portfolio Investments of Venture Capital and Private Equity Funds and Other Investment Companies and other best practices. Join Antonella Puca, Andreas Dal Santo, and Adam Kindreich for an overview of the valuation methodologies that are suitable for the valuation of software companies ...
What Opportunities Can Exit Planning Provide?
Join Vanessa Brown Claiborne and G.F. Gay Le Breton (both of Chaffe & Associates Inc.) for this must-attend webinar on the opportunities that exit planning can provide for valuation professionals. The experts will cover what tools are available for exit planning and what benefits it can provide to you, your clients, and their companies. With a practical case study, you’ll have a head start on adding exit planning as a service in 2018.
Valuing Government Contractors
Federal budget battles, unclear tax positions, and domestic and international economic and political trends create a challenging environment for government contracting firms and the business appraisers that value them. While the appraiser may recognize the factors contributing to this environment, specific knowledge of the operations and marketplace of government contractors is required to make appropriate and adequate adjustments in the valuation process. In Valuing Government Contactors, expert Donald Nalley discusses the unique characteristics and considerations important ...
Point/Counterpoint: Debating the Private Capital Markets Project
Since its first report in August, 2009, the Private Capital Markets Project has created insight, confusion, disagreement, and adulation within the valuation community. Yet, out of the claims and responses created to vet the Private Capital Markets Project and its data, consensus and clarity have eluded appraisers. On March 15, BVR welcomes Private Capital Markets Project lead researcher John Paglia and valuation expert Kevin Yeanoplos for Point/Counterpoint: Debating the Private Capital Markets Project. Join these two ...
Using Asset Attrition to Determine Useful Life
The underlying assets that make up a business have a finite life, and knowing the rate at which their values decline is a critical skill for determining useful lives under ASC and other appraisal standards. To make this determination, a valuation professional needs knowledge of the underlying value drivers, but they also need a practical understanding of the tools and methods used to assess their values. Join expert Ray Rath for this in-depth session on ...
Healthcare Valuation in the Corona Virus Era: That Was Then, This Is Now
COVID-19 has impacted perhaps no industry in such a complex way as healthcare. Join Mark Dietrich in this discussion of items to consider before you forecast the likely impact on the healthcare industry of the current crisis. First, it is necessary to understand where the industry was before COVID-19 and then to understand what the crisis revealed about the allocation of resources. Second, you need to consider where future spending will be directed and how ...
The Overlap of Company-Specific Risk and the Size Premium
As noted in the June 8 edition of BVWire #8482;, recent work by Ted Israel and James Harrington have posited that the size premium is alive and well and that some company-specific risk measures are being double counted as they are already embedded in the subject company's earnings stream. Says Israel: "[W]e're spending too much time obsessing over the denominator [the discount rate] and ignoring the effects on the numerator [earnings]." On August 25, BVR welcomes ...
Pass-Through Entity Valuation Update: The Significant Impact of Academic Research on the Debate
The long-simmering debate regarding the proper methods by which to value an S corp or pass-through entity has taken many twists through the years. As new models are introduced, each claiming to accurately capture the true value of these entities' tax structures, the courts have weighed in with decisions that at times seem to refute the larger body of knowledge in development. Though the debate continues, research from the academic sector has begun to shed ...
Valuation of Complex Financial Instruments in the Energy Sector
Join our three experts as they provide an introduction to the most common complex financial instruments utilized in the energy sector and their intended purposes. This program will cover the various methodologies, including Monte Carlo and lattice modeling, with a special focus on valuing these instruments for fair value purposes. Discussion will also include common over-the-counter securities that are not exchange-traded. Matthew Goldberg, Ernie de Lachia, and Pablo Alfaro of BDO Consulting will share their ...