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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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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 ...
Experts Size Up Controversial IRS Estate Valuation Regs
Valuation experts were anxiously awaiting the proposed IRC Section 2704 regulations designed to crack down on estate valuation discounts. Now that they have been released, they have triggered strong reactions from the valuation community, the legal profes ...
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 ...
Letter to the Editor: Improving Our Work Product (and Professional Image) … One Review at a Time
A letter to the editor from Clint Cronkite (Cronkite & Kissell LLC). Business valuation professionals are expected to provide unbiased professional analyses, opinions, and conclusions but also be supportive of our client’s goals—a schism that has led to skepticism about the neutrality and quality of our work product.
SRO Crowd Sees Latest Update to Leading Pre-IPO Study
The largest audience for a BVR webinar in recent memory watched as Brian Pearson put the Valuation Advisors Lack of Marketability Discount Study through its paces. Pearson, the creator of the study, discussed new data added in 2019, misconceptions and criticisms of pre-IPO data, and uses for the data that extend beyond estimating a DLOM.
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.
BVU News and Trends March 2019
A monthly roundup of key developments of interest to business valuation experts.
Economy, Cannabis, Physician Pay, SPACs, and Expert Testimony Among the Hot Topics at the NJCPA BV Conference
Key takeaways from the 2021 New Jersey CPA Society’s Business Valuation and Litigation Services Conference are included.
BV News and Trends December 2021
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends September 2018
A monthly roundup of key developments of interest to business valuation experts.
Do Not Use the Arithmetic Mean to Average Multiples
Valuation professionals should not use the arithmetic mean of multiples. It is mathematically incorrect because it gives excessive weight to high multiples. A multiple is an inverted ratio with price in the numerator. Therefore, the harmonic mean should be used as the appropriate measure of central tendency.
BVU News and Trends January 2018
A monthly roundup of key developments of interest to business valuation experts.
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 ...
BVU News and Trends November 2019
A monthly roundup of key developments of interest to business valuation experts.
Fairness Opinions in Affiliated Party Transactions - Part 1
This article discusses fairness opinions in affiliated party transactions and focuses on the following topics: what fairness opinions address, what “fairness” means, criticism of fairness opinions, Delaware law’s impact on their content and use, FINRA and ...
Pitfalls in fairness opinion valuations
This article is excerpted from a longer paper prepared by Gil Matthews for presentation at the ABA Family Law Section's National Business Valuation Conference to be held May 3-5 in San Francisco, Cali ...
BVU News and Trends January 2021
A monthly roundup of key developments of interest to business valuation experts.
Are Limited Liability Companies Worth More Than S Corporations?
S corporations, limited liability companies, and partnerships do not pay income tax at the entity level. Taxable income from these entities “passes through” to their owners regardless of whether the earnings are actually distributed. Such pass-through ent ...
ESOP Case Appeal Stokes Controversy Over DOL Valuations
A series of court cases have generated controversy over the tactics and valuation methods the Department of Labor (DOL) has been using, including claims that the DOL has improperly redefined the term “fair market value,” does not follow generally accepted valuation principles nor standards, and continually uses an expert the valuation community deems “unqualified.”
BV News and Trends March 2023
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends December 2020
A monthly roundup of key developments of interest to business valuation experts.
Zeroing in on the value drivers in healthcare: What’s hot, what’s not, and what’s going to pot (Part 2 of 2)
In this article, we highlight the current state of a wide range of healthcare industry sectors, focusing on impending changes in reimbursement and regulations that should affect a valuation based upon the Income Approach—even if the market has not yet tak ...
Government Crackdowns, M&A, S Corps in Spotlight at NYSSCPA BV Conference
Some of the profession’s hottest topics were covered at the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. Interestingly, representatives of both the Public Company Accounting Oversight Board (PCAOB ...
S Corp Valuation, DLOM Rulings Highlight NYSSCPA BV Conference
The annual business valuation conference hosted by the New York State Society of CPAs (NYSSCPA) always has exciting sessions and top-notch speakers, but this year may have been the best ever. Of particular interest were the session on S corp valuations an ...
Recap of the VSCPA Business Valuation, Fraud, and Litigation Services Conference
Timely topics include how BVFLS experts are accounting for the impact of COVID-19, reviewing a valuation report, an estate/trust update, and a new idea to boost your practice. This two-day event was sponsored by the Virginia Society of CPAs (VSCPA).