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Facts About the FASB

Since 1973, the Financial Accounting Standards Board (FASB or ôthe Boardö) has been the designated organization in the private sector for establishing standards of financial accounting and reporting. FASB standards govern the preparation of financial ...

The Valuation Impact Of The Sponsor Company Repurchase Obligation

I n s i g h t s THE VALUATION IMPACT OF THE SPONSOR COMPANY REPURCHASE OBLIGATION Authored by: Brown, Chip 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright ...

The Employee Stock Option Backdating Kerfuffle: A Valuation Perspective

I n s i g h t s THE EMPLOYEE STOCK OPTION BACKDATING KERFUFFLE: A VALUATION PERSPECTIVE Authored by: Jacobson, Craig Co-Authored by: O'Sullivan, James 8/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext.

The Valuation of Copyright-related Intangible Assets

A copyright benefits from a specific bundle of legal rights that provides the author/creator the right to authorize or to prohibit the uses of the copyrighted work. Generally, the author of the original work owns the copyright, even though there are excep ...

Ethics Considerations In Esop Employer Stock Valuations

I n s i g h t s ETHICS CONSIDERATIONS IN ESOP EMPLOYER STOCK VALUATIONS Authored by: Reilly, Robert 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright © 2009 ...

CLAIMS COURT ADDRESSES VALUATION OF RESTRICTED STOCKS IN LITMAN V. UNITED STATES

Valuations of stock subject to either contractual restrictions or Securities and Exchange Commission restrictions (i.e., restricted stock) are often performed for estate tax, gift tax, and income tax purposes. One important procedure in the valuation of ...

ESOP EMPLOYER STOCK PURCHASE TRANSACTION FAIRNESS OPINIONS

ESOPs continue to be an attractive vehicle to allow closely held business owners to sell the company stock to the company employees. Today, almost all ESOP trustees require that their financial adviser prepare a fairness opinion related to the ESOP employ ...

Current Controversies Regarding Discount For Lack Of Marketability Analyses

I n s i g h t s CURRENT CONTROVERSIES REGARDING DISCOUNT FOR LACK OF MARKETABILITY ANALYSES Authored by: Rotkowski, Aaron Co-Authored by: Cobb, Scott 11/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext.

FACTORS TO CONSIDER IN PERFORMING A VALUATION ANALYSIS FOR A FAIRNESS OPINION

Valuation analyses are at the core of any fairness opinion analysis. There are several factors that should be considered in performing valuation analyses for a fairness opinion that do not apply in a normal business/security valuation engagement. An under ...

Intangible Asset Identification and Valuation in The Bank and Thrift Industries

Financial institution participants in the commercial banking and thrift industries typically own and operate several categories of intangible assets.

Impact of Transaction Structuring on Value

Shareholders entering into negotiations for a sale of their company are often confronted with competing offers from potential acquirers. In the interest of enhancing shareholder value, the competing offers have to be analyzed from a financial perspectiv ...

Update on the Willamettte Management Associates Pre-IPO Discount for Lack of Marketability Study

The concept of marketability deals with the liquidity of an assetùthat is, how quickly and certainly the asset can be con-verted into cash at the ownerÆs discretion. The markets for most assets value liquidity. Accordingly, market participants will extr ...

Update on the Willamettte Management Associates Pre-IPO Discount for Lack of Marketability Study for the Period 1998 Through 2002

The concept of investment marketability relates to the liquidi-ty of an asset, property, or business interestùthat is, how quickly and certainly it can be converted into cash at the ownerÆs discretion. Investors value liquidity. That is, rational invest ...

The Willamette Management Associates Discount for Lack of Marketability Study for Estate Planning/Estate Tax Valuations

liquid as the otherwise comparable common stock of a pub- The valuation of closely held companies or securities licly traded company. The closely held company stock does is often a controversial issue in estate tax matters. The not have the same degre ...

Tax Court Addresses Several Fundamental Issues In Kohler V. Commissioner

I n s i g h t s TAX COURT ADDRESSES SEVERAL FUNDAMENTAL ISSUES IN KOHLER V. COMMISSIONER Authored by: Stevens, Trey 11/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com ...

The Role of the Independent Financial Adviser in the ESOP Feasibility, Formation, and Transaction Fairness Process

This discussion is intended to provide guidance for closely held corporation owners who are considering (1) an employee stock ownership plan (ESOP) formation and/or (2) a leveraged ESOP stock purchase transaction.

Failed IT Projects: Dealing with Technology When Estimating Economic Damages

For purposes of this discussion, we will define information technology (IT) projects as follows: developing, modifying, or migrating software and computer systems used for accessing and utilizing information in a business environment. This may involve ...

Valuation of Dot-Com Companies for Fairness Options

During 1999 and the first half of 2000, the stock market infat-uation with dot-com companies created enormous market capitalizations for these companies and enormous wealth for their entrepreneurial owners. The statistics regarding the vol-ume of capita ...

Valuation of the Customer/Client Relationship Intangible Asset for SFAS 141 and 142 Purposes

The Financial Accounting Standards Board (FASB) recently issued two new statements that materially change the financial accounting for merger and acquisition (M&A) transactions: FASB Statement No. 141, Business Combinations, and Statement No. 142, Goodw ...

Evaluating the Expertise and Credentials of Business Valuation Practitioners

Valuation analysts are called on to perform valuation, economic damages, and transfer price analyses for many purposes. These purposes include: transaction pricing/structuring and opinions, taxation planning and compliance, financing and restructuring ...

Law firms need a better—not bigger—boat

The fate of law firms, a crucial referral base for valuation analysts, depends on their ability to recognize that mere growth is not the key to success.

CONTROL PREMIUMS: EVIDENCE AGAINST MARKET INTIGRATION

CONTROL PREMIUMS: EVIDENCE AGAINST MARKET INTIGRATION Author(s): Paul Komiak Journal of Business Valuation 4/1/2010 for The Canadian Institute of Chartered Business Valuators This article is intended to provide research and informed comments on valuation and related fields. The opinions expressed by the individual writers do not necessarily carry the endorsement of the Institute or its Members Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced ...

PRIVATE EQUITY RETURNS AND DISCLOSURE AROUND THE WORLD

PRIVATE EQUITY RETURNS AND DISCLOSURE AROUND THE WORLD Author(s): Douglas Cumming Uwe Walz Journal of Business Valuation 10/15/2010 for The Canadian Institute of Chartered Business Valuators This article is intended to provide research and informed comments on valuation and related fields. The opinions expressed by the individual writers do not necessarily carry the endorsement of the Institute or its Members Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted ...

Cross Listing Waves and the Search for Value Gains

In this study we identify waves in cross listing activity at the host market, home market, and industry level. We find these waves to be positively correlated with relative financial and economic market performance.

Ashton Mining of Canada Inc. v. Kwantes

Ashton Mining of Canada Inc. V. Kwantes Author(s): Ogilvy Renault LLP The Valuation Law Review - Corporate/Securities Decisions and Certain Regulatory Developments - Volume 14, Issue 2 6/1/2008 for The Canadian Institute of Chartered Business Valuators This article is intended to provide research and informed comments on valuation and related fields. The opinions expressed by the individual writers do not necessarily carry the endorsement of the Institute or its Members Thank you for visiting www.BVLibrary.com ...

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