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Timeline Reveals Advances in Building Trust in Fair Value for Financial Reporting

Business Valuation Update attended the recent RICS Business Valuation Symposium in New York City, during which speakers gave an overview of developments in fair value for financial reporting. One session presented a timeline that strikingly illustrates the remarkable advances the profession has made in this area of practice.

Tales From the Trenches: Company Research: The Internet May Be Right, But It May Also Be Wrong!

This is an article in a series of valuable lessons to be learned based on the experiences of seasoned valuation experts. While you may be able to find some of this advice in books, only real-life experiences can highlight the nuances that can only be found in the minds of the experts who have lived through many engagements.

Business Valuation Terms Need Restructuring Based on Value Drivers

The business valuation profession suffers from a muddling of concepts and terms. It is time to think about a recalibration of valuation terms that grows out of the foundation that has been laid by our original business valuation pioneers.

Valuing Minority Interests in the UK Is ‘Especially Challenging’

Comments by Andrew Strickland, a consultant with Scrutton Bland in the UK, on transactions involving fractional interests in closely held companies. He also offers a summary of discounts from a sample of relatively recent cases.

Global BVU News and Trends August 2019

Business valuation news from a global perspective.

Concerns Over Data Security in Online Cost of Capital Tools

Business Valuation Update attended the recent NYSSCPA business valuation conference in New York City where several attendees expressed concerns about entering sensitive client data into online tools for estimating the cost of capital. The providers of the Duff & Phelps Cost of Capital Navigator and BVR’s Cost of Capital Professional respond to these concerns.

BVU News and Trends August 2019

monthly roundup of key developments of interest to business valuation experts.

Letter to the Editor: Response to a Reader’s Comments Concerning the Kress Case

The Kress case has received a great deal of attention on a number of valuation fronts, most notably that both the taxpayer and the government tax affected the earnings of the subject S corp. This letter to the editor is a response to comments on the case made by an IRS analyst.

Reasonable Certainty for New Business Lost Profit Calculations

A recent court decision has provided practical guidance for experts to mitigate concerns over providing speculative, unsupported lost profit estimations for a new business. The author also provides an example of a recent engagement.

Inclusion of Betas in CCPro Platform Puts the Spotlight on the IRP

Two sources of industry betas are now included in BVR’s Cost of Capital Professional (CCPro) to help in estimating the industry risk premium (IRP) component of the buildup method for developing the cost of capital for a private company. For appraisers that choose to use an IRP, care must be taken and there are some important factors to consider.

Determining the FMV of Small Privately Held Promissory Notes

The appraisal of promissory notes is an area of business valuation that has not received much attention from academic journals. Appraisers are taught to use corporate bonds as comparable investments, but they are much too large and marketable to be used as a proxy for most privately held promissory notes. This article introduces the concept of using Business Development Company (BDC) rates to value small promissory notes.

Avoiding Ethics Violations When Working on Divorce (or Other) Cases

A session at the AAML/BVR National Divorce Conference did a good job explaining how attorneys and financial experts must think about ethical issues that may arise while working on a divorce (or any other) engagement so as to ensure they abide by their profession’s rules of ethics and work together in an effective and efficient way.

Front-Burner Issues Presented at This Year’s NYSSCPA BV Conference

Inputs into the cost of capital, cryptocurrency, and financial projections are just a few of the important topics discussed at the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. BVU attends this event every year, and here are a few takeaways from the sessions.

Global BVU News and Trends July 2019

Business valuation news from a global perspective.

Attorneys and Valuers Strengthen Ties at AAML/BVR Divorce Confab

The Tax Cuts and Jobs Act, expert witnessing, rigged valuations, and other interesting topics were presented at the National Divorce Conference (in Las Vegas May 8-10) co-sponsored by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR). Here’s a recap of some important takeaways.

BVU News and Trends July 2019

A monthly roundup of key developments of interest to business valuation experts.

FASB revisits goodwill impairment testing

The issue of annual impairment testing versus amortization of goodwill is being revisited with the Financial Accounting Standards Board (FASB) issuance of an Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.

Mercer’s ‘Rule of Three’ for building a practice

One of the techniques that has contributed to the success of Mercer Capital since it was established in 1982 is that founder Chris Mercer uses a “Rule of Three” as part of the firm’s marketing strategy.

New edition of cannabis market research guide

For business appraisers who are valuing firms in the cannabis industry, The State of Legal Marijuana Markets, 7th edition, is now available.

Global BV News: P/E multiples rebound in India

The P/E multiples of a majority of industries have improved in the first quarter of 2019, according to the Duff & Phelps “Industry Multiples India Report – Seventh Edition.”

BV movers . . .

Adam Rabinowitz, CPA, CFF, CVA, CFE, has been promoted to forensic, advisory, and valuation services principal at Miami-based Kaufman Rossin.

CPE events

Purchase or Sale of the Closely Held Business (July 17), with R. James Alerding (Alerding Consulting LLC).

Final PE/VC guide out soon from the AICPA

This August or September, you can expect to see a final version of the AICPA’s new Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies.

Is someone peeking at your cost of capital estimates?

If you use one of the new online tools that help you estimate the cost of capital, you may be worried about data security.

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