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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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Response to the Erickson-Wang Myth
We have provided a copy of our study to many practitioners recently, and in some cases even discussed the study via e-mail or on the telephone. Mr. Alerding contacted us and we exchanged sev ...
ESOP Trustees Should Require Peer Review in ESOP Valuations
One of the most important fiduciary responsibilities of an ESOP trustee is to establish the annual stock price. This can be accomplished by seeking an independent valuation firm for purposes of establishing the fair market value of the sponsor’s stock, si ...
BVU News and Trends April 2019
A monthly roundup of key developments of interest to business valuation experts.
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.
Global BV News and Trends August 2021
Business valuation news from a global perspective.
Attorneys and Valuers Strengthen Ties at AAML/BVR Divorce Confab
The Tax Cuts and Jobs Act, expert witnessing, rigged valuations, and other interesting topics were presented at the National Divorce Conference (in Las Vegas May 8-10) co-sponsored by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR). Here’s a recap of some important takeaways.
BVU News and Trends October 2019
A monthly roundup of key developments of interest to business valuation experts.
Strong Pushback of Sec. 2704 Regs at IRS Hearing
An unprecedented number of speakers testified at the December 1 IRS hearing to fight the controversial proposed Section 2704 regulations. The regs, designed to curb estate valuation discounts for minority interests, are so broad and convoluted that they s ...
Florida’s Proposed Change to Goodwill Could Set a Precedent
The Family Law Section of the Florida Bar is proposing legislation to clarify the value of goodwill in the marital interest of closely held businesses. The authors envision that this proposed legislation could set a precedent for future family law matters throughout the United States.
New Board and Pending Standards Highlight PCAOB Update
At the recent ASA/USC 13th Annual Fair Value Conference in Los Angeles, George Wilfert, deputy director of the Public Company Accounting Oversight Board (PCAOB), gave an update on the organization's activities.
How to Address Market Efficiency for Appraisal Hearings
In statutory appraisal matters in the Delaware Court of Chancery, the court has shifted its attention away from dueling experts and more toward using a stock’s market price as the best measure of fair value. Valuation experts who come up with a different value would, therefore, need to prove that the market is not efficient.
The valuation of a financially distressed enterprise
Download(70k/PDF) the full article with exhibits. Bankruptcy filings continue to break historic records. Total filings in calendar year 2002 were 1.6 million, up nearly 6% from 2001, and the asset ...
FASB provides major new opportunity for appraisers - part 1 of 2
The two statements issued by FASB this fall, Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets, will change the accounting for intangible as ...
Tips and Takeaways From the NYSSCPA BV Conference
BVU attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City. As usual, it was an excellent conference, and here are a few takeaways from the sessions.
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.
BV News and Trends July 2023
A monthly roundup of key developments of interest to business valuation experts.
Courtesy of the IRS: 22 Ways to Avoid Appraisal Missteps
“I’m speaking to you as an appraiser,” Michael Gregory, ASA, AVA, and a current territory manager (Engineers and Appraisers) with the Internal Revenue Service, told a packed general session of some 1,400 attendees at the recent AICPA/ASA National Busines ...
BV News and Trends August 2023
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends March 2020
A monthly roundup of key developments of interest to business valuation experts.
Global BVU News and Trends October 2020
Business valuation news from a global perspective.
BVU News and Trends July 2018
A monthly roundup of key developments of interest to business valuation experts.
Growing Status of Fair Value Sparks Record Attendance at ASA FV Conference
The growing importance of fair value for financial reporting and the ongoing efforts to improve the quality in this area of practice triggered a sell-out for the ASA/USC 13th Annual Fair Value Conference held May 10 in Los Angeles. Here’s a recap.
Q&As on the Impact of the 2017 Tax Act on Business Valuation
Chris Mellen (Valuation Research Corp.) adds to the evolving discussion about the impacts of the new tax law on business valuation. Part of a series.
BVU News and Trends October 2018
A monthly roundup of key developments of interest to business valuation experts.
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.