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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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DUE DILIGENCE MEANS Stepping Outside the Data Room
One of the most overlooked tactics in conducting due diligence is looking beyond the documents in the data room. Of course, documents that have been provided by the target company are generally going to reflect the target in a positive light. Often neglec ...
How to Use Transactional Databases for M&A 2008 Update
In pricing and structuring M&A transactions, it is helpful to know how other completed M&A transactions have been priced and structured. In recent years, online databases have become available covering details of thousands of M&A transactions.
Marketability discounts hot topic in multiple presentations at IBA 2003 Conference
This article presents short abstracts of the general sessions presented at the 2003 IBA Conference held at the Walt Disney Contemporary Resort in Orlando, Fla. from May 31-June 4. Audiotape ...
How does NAICS compare with the SIC system?
In 1997, the Office of Management and Budget (OMB) adopted the North American Industrial Classification System (NAICS). It is scheduled to replace the Standard Industrial Classification (SIC ...
ASA conference offers valuable insights, part 1 of 2
Charlie Elliott of Howard Barker Frazier & Elliott chaired the business valuation portion of the American Society of Appraisers Annual International Conference held in Houston June 23-25. There wa ...
Thousands at Valuation 2000
Discounts & Premiums Meet Levels of Value: The Final Chapter Presented by Z. Christopher Mercer, ASA, CFA. Mercer's presentation continued the exploration of the "levels of value" outlined ...
Court Says Plaintiff Fails to State Plausible Claim to Relief for COVID-19-Related Losses but Allows Amendment of Complaint
In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court says the plaintiff, a California restaurant, failed to state plausible claims to relief but gives plaintiff an opportunity to amend its complaint, even if “it does not seem likely” the plaintiff will be able to overcome the complaint’s deficiencies.
Restaurant valuation remanded for recalculation
The Chandlers opened a fine dining restaurant four years prior to the husband's filing for divorce. The husband managed every aspect of the restaurant, which was incorporated as Chandler's ...
Zhang v. Chik and ZC Enterprises Ltd.
Zhang v. Chik and ZC Enterprises Ltd. 2011 MBQB 262 Court of Queen’s Bench of Manitoba November 1, 2011 The Manitoba Court of Queen’s Bench heard an application from a minority shareholder who sought an order of the Court for the sale to her of the m ...
Lamla v. Kowall
Lamla v. Kowall. June 10, 2011. Boyd J. (B.C.S.C.). The father was a physiotherapist. He sought a reduction in his child support obligation alleging that his income was $20,000 yearly. As a result of production orders, he was obliged to produce the ban ...
Overcoming Obstacles in Gathering Documents and Information for Forensic Valuations
There are a number of situations in which a business valuator will, in the course of preparing a valuation opinion, be denied access to important information and documents. Examples that immediately come to mind are valuations in connection with ...
Journal of Business Valuation 2020 Edition
From the CBV Institute ...
Turning Trophies into Treasure—a Valuator’s Perspective on the Business of Professional Sports
The valuation of sports properties is often perceived as one of the most exciting areas of our profession. Sports business mandates constitute an amalgam of traditional valuation approaches applied to a specialized industry niche possessing its own ...
Journal of Business Valuation 2021 Edition
From the CBV Institute ...
Journal of Business Valuation 2016 Edition
From the CBV Institute ...
What to Do When Considering an Intellectual Property Purchase
This discussion relates to every business that is considering an international intellectual property purchase. This discussion presents several procedures that such businesses should perform in order to make sure that the international intellectual proper ...
Plan Design and the Long-Term Success of Employee Stock Ownership Plans
In the process of installing an ESOP, business owners sometimes overlook the need for careful plan design. There is often much focus on the sponsor company valuation and the ESOP stock acquisition financing. However, less attention is paid to the decisi ...
Current Compliance Challenges: Managing Academic Medical Center Financial Relationships with Industry
The exchange of ideas and knowledge between academia and industry is important to the advancement of medicine. This discussion describes requirements and codes of conduct that academic medical centers should consider when business and financial relationsh ...
FINANCIALLY TROUBLED COMPANY PURCHASE/SALE TRANSACTION STRUCTURE ISSUES
Purchase/sale transactions involving financially troubled companies can be structured either as (1) a sale of stock or (2) as a sale of assets. It is also common for these transactions to include (1) noncompetition agreements, (2) consulting services agr ...
Some Thoughts on Intangibles and Ad Valorem Taxation from a Lawyer's Perspective
The focus of this article is the valuation and taxation of tangi-ble property, real and personal, in those jurisdictions in which ôintangible propertyö or ôintangiblesö are exempt from ad val-orem property taxation. It is written from the perspective of ...
Estimating Intellectual Property Residual Value
In intellectual property analyses, a specifically defined measure of economic income is studied. The periodic flows of income are usually studied over a discrete time period. This discrete time period could be the number of years during which the proper ...
THE IDENTIFICATION OF INTELLECTUAL PROPERTY FOR FAMILY LAW PURPOSES
Valuation analysts are often called on to analyze intellectual property for various different purposes. These different types of analyses may include the following: 1. valuation opinion 2. lost profits/economic damages conclusion 3. royalty rate/transf ...
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 ...
INTELLECTUAL PROPERTY MANAGEMENT INFORMATION CONSIDERATIONS
Authored by: Katherine A. Gilbert and Robert P. Schweihs Published in the Winter 2008 Issue of Insights by Willamette Management & Associates ...
VALUATION OF DEBTOR CORPORATION INTELLECTUAL PROPERTY DURING A DISTRESSED ECONOMY
Debtor corporations operating in bankruptcy protection own and operate intellectual property. Financially troubled companies not operating in bankruptcy may also own and operate intellectual property. In the current recessionary economy, debtor corporatio ...