Category: business valuation standards & regulations


Business Valuation and Federal Taxes: Procedure, Law and Perspective, 2nd Edition

Combining the expert knowledge of Senior Judge David Laro and Shannon Pratt, Business Valuation and Federal Taxes, Second Edition presents the authors' decades of experience, with advice on everything practitioners need to know about the relationship between federal taxes and valuation, and specifically valuations relating to business interests. Learn more >>

Business Valuation Update - Special Issue (September 2020)

September 2020

The Business Valuation Update (BVU) has been the voice of the valuation profession since its inception in 1995. The September 2020 issue features articles and other information to support valuation experts in addressing the coronavirus in valuations they are currently working on. Learn more >>

Business Valuation Update Yearbook, 2017 Edition

February 2017

BVR has you covered with the Business Valuation Update Yearbook 2017. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation including IRC Sec. 2704, DLOM, cost of capital, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>

Business Valuation Update Yearbook, 2018 Edition

February 2018

BVR has you covered with the Business Valuation Update Yearbook 2018. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>

Business Valuation Update Yearbook, 2019 Edition

February 2019

BVR has you covered with the Business Valuation Update Yearbook 2019. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>

Business Valuation Update Yearbook, 2020 Edition

January 2020

BVR has you covered with the Business Valuation Update Yearbook 2020. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>

Business Valuation Update Yearbook, 2021 Edition

January 2021

Always a highly-anticipated annual publication, the Business Valuation Update Yearbook 2021 covers the year’s most groundbreaking and thought-provoking advancements on valuation methodologies in the face of a global pandemic.  It also captures, changes in regulations and professional standards, key takeaways from the best virtual conferences, and tactical practice-building ideas. This critical desktop reference puts you ahead of the competition with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s expert editorial and legal teams. Learn more >>

Business Valuation Update Yearbook, 2022 Edition

January 2022

A new year means another annual “greatest hits” publication!  The Business Valuation Update Yearbook 2022 covers the previous year’s most groundbreaking and thought-provoking advancements in valuation.  It captures changes in regulations and professional standards, key takeaways from professional conferences, and tactical practice-building ideas. This critical desktop reference puts you ahead of the competition with on-the-ground reporting by the BVR editorial team including an Introduction by Andy Dzamba, BVR Executive Editor and insights from notable BV experts.  Learn more >>

Business Valuation Update Yearbook, 2023 Edition

January 2023

It's that time of year again, BVR's “greatest hits” publication is here!  The Business Valuation Update Yearbook 2023 covers the previous year’s most groundbreaking and thought-provoking advancements in valuation.  It captures changes in regulations and professional standards, key takeaways from professional conferences, and tactical practice-building ideas. This critical desktop reference puts you ahead of the competition with on-the-ground reporting by the BVR editorial team including an Introduction by Andy Dzamba, BVR Executive Editor and insights from notable BV experts. Learn more >>

BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, Second Edition

October 2017

This new guide challenges and deconstructs the industry’s current standard for the fair market value (FMV) of physician clinical compensation based on the exclusive use of survey data and certain percentile-based valuation methods. Itdebunks the current “survey says” paradigm and provides the foundation for a completely new standard for the FMV of physician clinical compensation. Learn more >>

BVR's Guide to Business Valuation Issues in Estate and Gift Tax

July 2010

While estate and gift tax issues is still one of the top revenue producers for business appraisers, this area of the valuation industry continues to face new challenges. Issues such as tax-affecting S corporations, non-signing tax preparer penalties, and legal challenges from the IRS continue to complicate the estate and gift arena. Learn more >>

BVR's Guide to Fair Value in Shareholder Dissent, Oppression, and Marital Dissolution

July 2011

The best-selling Fair Value in Shareholder Dissent, Oppression, and Marital Dissolution guide includes relevant articles and webinar transcripts by top business valuation professionals such as Shannon Pratt, Jay Fishman, Gilbert Matthews, and Michelle Patterson. In addition, it includes a wealth of court case digests and full text court opinions, a reference chart listing the statutes in all 50 states, and much more. Learn more >>

BVR's Guide to Intellectual Property Valuation, Second Edition

March 2012

Author and leading IP expert Michael Pellegrino analyzes real-world examples of IP valuation and discusses each of the primary IP categories including patents, trademarks, copyrights and trade secrets. The new edition includes chapters on valuation approaches and guidance, due diligence, discount rate development, royalty rates and much more. Learn more >>

BVR's Guide to Personal v. Enterprise Goodwill, Fifth Edition

August 2012

BVR's Guide to Personal v. Enterprise Goodwill delivers first-hand knowledge and the most important issues in goodwill with expertise from Mark Dietrich, Ron Seigneur, Kevin Yeanoplos, Jay Fishman, Shannon Pratt, David Wood, Noah Gordon, and more. Save valuable research time with the one resource that every BV professional needs to have in their business valuation library. Learn more >>

BVR's Guide to Physician Practice Valuation, Third Edition

August 2016

BVR's Guide to Physician Practice Valuation, Third Edition is the essential resource for understanding the complexities inherent in physician practice valuation, whether for sale to a hospital, private equity firm, or to another physician. Edited by renowned healthcare valuation thought leader Mark Dietrich, CPA/ABV, with contributions from 21 of the top healthcare valuation experts and attorneys in the profession, this new guide provides healthcare administrators, appraisers, and attorneys with current and comprehensive "how-to" guidance on valuation approaches in this evolving industry. Learn more >>

BVR's Guide to Valuations for IRC 409A Compliance

December 2009

This Guide, authored by expert Neil J. Beaton, focuses on the nuts and bolts of performing valuation and allocation analyses specifically related to Internal Revenue Code 409A. In these types of valuations, metrics and methodologies differ by the stage of investment and the availability of quantitative and qualitative data. Learn more >>

BVR's Guide to Valuing Dental Practices

October 2011

BVR's Guide to Valuing Dental Practices details the mature, multi-method process of dental practice valuation and the qualitative factors that go into the appraisal. With exclusive articles by top experts in the profession and actual valuation reports to aid the practitioner in understanding the critical elements, this Guide is an important resource every appraiser should have in their business valuation library. Learn more >>

BVR's Guide to Valuing Wholesalers

November 2011

Like few other economic sectors, small and medium-sized distribution companies, wholesalers are under extreme margin pressure because of price discovery enabled by the internet. Shrinking margins mean that savvy wholesalers must fight technological fire with technology investments in purchasing, selling, and warehouse operations.  Learn more >>

Daubert Challenges: The Courts Raise the Bar (PDF)

July 2014

This special report equips practitioners with case law, sample motions, practice tips, and check lists. In the report's nearly 350 pages, financial experts and lawyers share their unique insights into what it means to face a Daubert challenge and what it takes to survive one. No expert hoping to excel in the litigation arena can afford to be without this unique practice tool. Learn more >>

Guide to Intangible Asset Valuation

November 2014

This 700-page book, published by the AICPA, explores the disciplines of intangible asset valuation, economic damages, and transfer price analysis. Guide to Intangible Asset Valuation examines the economic attributes and the economic influences that create, monetize, and transfer the value of intangible assets.  Learn more >>

Key Trends in the Valuation of Government Contracting Firms (PDF)

January 2013

Key Trends in the Valuation of Government Contracting Firms: A BVR Special Report discusses the unique characteristics and considerations important to owners and valuation professionals in deriving value estimates for businesses that contract with the federal government. Learn more >>

Lost Profits Damages in Construction Claims (PDF)

September 2011

The nature of economic damages in the construction industry is unique mainly due to the numerous events that can impact timing, performance or the sequence of a project. BVR’s Special Report on Lost Profits Damages in Construction Claims covers the examination of typical claim types and pricing methodologies as well as the calculation of lost profits and the appropriate methods and procedures used to determine net economic damages. Learn more >>

Physician Practices: Key Value Drivers in a Changing Environment (PDF)

December 2012

With health reform initiatives driving the frantic pace of physician practice acquisitions, both hospital systems and physician practices are positioning their organizations for success in a new environment. Physician Practices: Key Value Drivers in a Changing Environment discusses the drivers of physician practice value, poses critical questions to ask and analyses to undertake for a successful acquisition, and shares lessons learned from industry peers. Learn more >>

Reasonable Compensation: Application and Analysis for Appraisal, Tax and Management Purposes

October 2010

For many closely held businesses, no single operating expense impacts the profitability as much as compensation does. This Guide helps practitioners whenever employee-owner compensation is subject to review and adjustment. It is also an invaluable resource when valuing non-compete agreements or calculating personal vs. enterprise goodwill. Learn more >>

The Market Approach Then and Now: What Appraisers Need to Know (PDF)

June 2013

The Market Approach Then and Now: What Appraisers Need to Know,  A BVR Special Report provides practical guidance and articles from top valuation experts, new techniques to apply, and what to take into account when valuing businesses in varying economic climates. Plus, gain insight on the latest court views. This is a must-have for your business valuation library. Learn more >>

Update on Control Premiums: What the Experts Say (PDF)

May 2015

BVR’s data-rich special report "Update on Control Premiums: What the Experts Say," presents both qualitative commentaries and case studies from numerous experts who address these issues. It is includes all the necessary quantitative considerations along with coverage of the controversies about the concepts and data, presenting all sides of the argument. Learn more >>

Valuation Cases From the Delaware Court of Chancery Show How to Excel (PDF)

October 2014

Valuation Cases From the Delaware Court of Chancery Show How to Excel is an important and one of a kind reference tool for your library. The court case digests and articles presented in this special report provide rigorous analysis of and insight into the court’s view of business valuation methodologies and valuation techniques. Learn more >>

Valuing Companies with Real Estate: Appraisal Experts Untangle the Issues (PDF)

September 2014

BVR’s special report,Valuing Companies with Real Estate: Appraisal Experts Untangle the Issues addresses the unique concerns and challenges of valuing a company with real estate. This report, with perspective from both real estate and business appraisers will help steer the profession toward a more sensible consensus.
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Valuing Goodwill in Divorce (PDF)

July 2011

BVR's Special Report on Valuing Goodwill in Divorce addresses the difference between personal and enterprise goodwill, and discusses treatment of goodwill in the context of a divorce dispute. This special report also includes BVR's Goodwill Hunting guide, a state-by-state summary of the precedent-setting court cases affecting the handling of goodwill in marital dissolution. Learn more >>

What It's Worth: Value and Business Challenges in the Budding Cannabis Industry (PDF)

August 2016

What It's Worth: Value and Business Challenges in the Budding Cannabis Industry helps you navigate the swirl of issues that surround providing services to cannabis businesses. The authors, experts who know this industry inside and out, walk readers through the unique aspects of a cannabis business’s financial records, key valuation challenges, benchmarking data, and more. Learn more >>

Valuing Goodwill in a Physician Practice (PDF)

July 2010

BVR’s Special Report Valuing Goodwill in a Physician Practice discusses methodologies for identifying and measuring goodwill in a medical practice. It also includes summaries of court cases in which physician practice goodwill was central to the dispute, along with a state-by-state summary of key court cases for easy reference. Learn more >>