In a recent interview, Nancy Fannon (Marcum LLP) advises that one of the ways to stand out in the business valuation profession is to write, whether it be articles or books.
Under the Tax Cuts and Jobs Act, Section 199A allows taxpayers to deduct up to 20% of qualified business income for tax years 2018 through 2025.
The Appraisal Foundation (TAF) is seeking subject matter experts (SMEs) to help develop voluntary guidance on company-specific risk premiums, which it has identified as an area that lacks uniformity in practice.
Do you think you can win over a jury with just your credentials and technical knowledge?
Until now, there has been no effective set of international valuation practice standards for financial instruments that has been generally adopted, according to the International Valuation Standards Council (IVSC).
There was a more-than-usual presence of international attendees at the ASA Joint 2019 Advanced Business Valuation and International Appraisers Conference in New York City sponsored by the American Society of Appraisers.
Here’s what you’ll see.
Dave Gaynor has been promoted to managing director in advisory services of Crowe LLP, a public accounting, consulting, and technology firm.
Goodwill: A Discussion and a Debate (September 18), with R. James Alerding (Alerding Consulting LLC) and Alan Zipp.
Nine days after his ruling in Columbia Pipeline, Vice Chancellor Laster again found the deal price was the most reliable indicator of fair value in a statutory appraisal case involving a publicly traded mining company.
BVWire attended the ASA Joint 2019 Advanced Business Valuation and International Appraisers Conference in New York sponsored by the American Society of Appraisers.
Terminal value calculations use a perpetuity model that, when using Gordon growth, assumes cash flows occur at the end of each year.
There’s a unique opportunity to hear from a veteran valuation expert with many years of experience in court, and BVWire will be there! Appraiser Jim Alerding (Alerding Consulting LLC), who has testified in over 400 cases, will present a full-day seminar, Business Valuation and Litigation.
The fourth volume of Calculating Intellectual Property Infringement Damages, an AICPA practice aid, has been issued, and it’s more streamlined and focused than prior editions.
Equity values should remain unchanged, but enterprise values increase under IFRS 16 lease accounting rules, which went into effect Jan. 1, 2019, for many companies, according to two new reports from KPMG and Deloitte.
Later this month, an online CPE course will be presented on the differences in the basic structure between China and the United States in professional valuation systems, procedures, and identification.
Brent Sloan, ASA-BV/IA, CEIV, is joining San Diego-based Vantage Point Advisors as managing director to lead the firm’s new office in Seattle.
Fairness Opinions and Projections (September 12), with Craig Jacobson (GlassRatner), Jeffrey Rothschild (McGuireWoods), and Richard Peil (GlassRatner).
In a statutory appraisal case featuring a publicly traded company, the Court of Chancery, after an exhaustive evaluation of the sale process, found the deal price was the best evidence of fair value.
The historical approach (ex post) is the preferred approach in estimating the equity risk premium (ERP), according to 76% of respondents to our latest survey.
Whatever your feelings about the recent inverted yield curve or downbeat economic surveys, more business owners may be awake at night worrying about an oncoming recession.
The Public Company Accounting Oversight Board has issued four documents that provide guidance on the new requirements for auditing accounting estimates and the auditor’s use of a specialist, which includes valuation experts.
In 2018, appraisers had the lowest exclusion rate (38%) among all types of financial experts facing a Daubert challenge, reveals the PwC survey, “Daubert Challenges to Financial Experts.”
BVWire will be heading to Glen Allen, Va., for the Business Valuation, Fraud & Litigation Services Conference on September 19-20, sponsored by the Virginia Society of CPAs.
These days, it’s very difficult to find a company that is only exposed to domestic risk, according to Aswath Damodaran (New York University Stern School of Business) in his midyear 2019 country risk update that includes free spreadsheets on country risk premiums, sovereign credit default swap (CDS) spreads, corruption scores, political risk scores, and more.