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Dietrich Gives Insights Into Latest Issues in Healthcare Valuations
The newest member of the Business Valuation Update editorial advisory board is Mark O. Dietrich, CPA/ABV, who is, according to the American Health Lawyers Association, a renowned valuation thought leader in the area of healthcare. Of course, we agree with ...
NYSSCPA Symposium Highlights Valuation and Other Challenges of the Legal Marijuana Industry
The legal marijuana business is the fastest growing industry in the U.S., and, if the momentum toward legality includes all states by 2020, U.S. retail marijuana sales could reach $35 billion. This past December, BVU attended the Marijuana Symposium: Busi ...
Key Points From the VSCPA Forensic and Valuation Conference
An economic update, a new IRS crackdown, goodwill, reasonable comp, healthcare insights, expert testimony, and options are among the topics recapped from the annual two-day Forensic and Valuation Conference hosted by the Virginia State Society of CPAs.
Alternative Methods of Purchase Price Determination in Buy-Sell Agreements
Editor’s note: Exit planning is a topic of growing interest among business valuation professionals, and buy-sell agreements are an integral part of this. The authors’ article in the March 2015 Business Valuation Update gives an overview of the valuation i ...
Reviewing case law helps avoid most frequent errors
Miriam Mason and Michael Cohen presented a seminar at the 1999 AICPA National Business Valuation Conference, December 5-7, 1999, in Las Vegas, Nevada. The title of the presentation was From a Matrimo ...
Takeaways From the AICPA FVS Conference
We attended many of the sessions at the AICPA’s 2017 Forensic and Valuation Services conference in Las Vegas along with over 1,000 attendees and found no shortage of tips, ideas, and advice.
The Two Most Prevalent Methods for Solving the Goodwill Conundrum
Remarks from a session at the AAML/BVR National Divorce Conference conducted by veteran valuers Jay Fishman (Financial Research Associates) and Ken Pia (Marcum) who were joined by attorney Thomas J. Sasser (Sasser, Cestero & Roy).
Damages Guide Editors Offer Insights and Advice to Valuers
Business Valuation Update had the pleasure of sitting down with the editors of the recently published 7th edition of BVR’s Comprehensive Guide to Economic Damages. They gave some insights into recent developments and some advice for experts who practice—or are thinking of practicing—in this area.
Sneak Preview of New Material in the BVR/AHLA Healthcare Valuation Guide
The valuation community breathed a sigh of relief when the Department of Labor removed appraisals entirely—not just ESOP appraisals—from fiduciary treatment in its final rules designed to strengthen retirement security. But the appraiser-as-fiduciary iss ...
Building a Successful BV Practice Within a CPA Firm
A BV practice is very different from a CPA practice. Here are five fundamentals that can spell the difference between success and failure of a valuation practice within a CPA firm.
Hot BV Topics From the AICPA FVS Conference
Almost 1,000 attendees at the AICPA Forensic & Valuation Services Conference 2013 in Las Vegas learned about the latest developments in business valuation. Among the many topics discussed were new perspectives on the value of control, how valuation report ...
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 ...
BVU PROFILE: On the Road to Building a Career in Business Valuation
As part of the BVU Profiles series, we include interviews with young valuation professionals, exploring how they got into the profession and what they see as their current challenges. Ray Bratcher, ASA, is a 30-year-old valuation analyst at Trugman Valuat ...
BVU News and Trends November 2018
A monthly roundup of key developments of interest to business valuation experts.
How the New QBI Deduction Impacts the Hypothetical Buyer and Seller
Part 1 of a two-part article on the impact of the new tax law’s Qualified Business Income (QBI) deduction for pass-through entities in determining estimated after-tax cash flow at the investor level, as well as the related change in the fair market value of the entity.
25 Tips on Dealing With COVID-19 From the NACVA Conference
COVID-19 was a hot topic of discussion in a number of the sessions at the NACVA and the CTI’s 2020 Business Valuation and Financial Litigation Super Conference, which was held online over five full days (June 15-19).
BVU News and Trends June 2020
A monthly roundup of key developments of interest to business valuation experts.
BVU Profiles: Business Valuation From the Perspective of an Appraiser in Italy
Ascanio Salvidio is a chartered accountant and auditor and has a valuation practice in Rome, Italy. His firm, Salvidio & Partners (www.salvidio.com), specializes in economic and financial analyses for valuation and litigation purposes. A Fellow of the Roy ...
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 ...
IPCPL Developers Field Queries on the New Model’s Underlying Data
In the September 2013 issue of Business Valuation Update, we presented a new method designed to be more reliable in estimating the cost of capital for a privately held business with revenues less than $10 million. The method, known as the implied private ...
BVU Profile: Two-Year IRS Nightmare Caps Off Long Valuation Career
Alfred M. King (King Valuation Services LLP) started his business valuation career at American Appraisal in 1969, then moved to Valuation Research Corp. and later to Marshall & Stevens. Now 82, he still dabbles in business valuation in private practice. W ...
SEC’s New Licensing Requirement for M&A-Related Activities and Its Impact on the BV Profession
As business valuation professionals, we are often asked to provide opinions of value when business owners are considering a sale of the business. As a result, business appraisers are often the first professional advisors that the owners consult with in re ...
A Lesson in Healthcare Supply and Demand—and Market Power, Part 1
This is a follow-up to the author’s landmark research on the fair market value of physician compensation. The issue of insurance market structure and the related impact on the negotiating of provider contracts is addressed in Part 1 of this article. Physician distribution and the impact of local payment rates that determine compensation is addressed in Part 2.
Dakin-Grimm’s Keys to Protecting Your Credibility in Court
Lawyers are learning more and more about business valuation, making it easier for the best of them to pick apart expert witness testimony. To help our readers, BVU interviewed Linda Dakin-Grimm for her insights on expert business valuation testimony. Dak ...
Costs of Capital: You Can Love More Than Just One
In the world of licensing, the cost of capital is supposed to reflect the risk—as well as opportunity cost and erosion of value due to inflation—of receiving anticipated royalty revenues over time. If a licensing agreement encapsulates the collection of r ...