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New Meta-Analysis Study Reveals Diminished Size Premium

There have been many studies on the size premium but with conflicting results. Now, the first “meta-analysis” of the size premium provides an estimate that is smaller than what many people believe, according to a new paper.

Valuing a Financial Advisor’s Book of Business

A court may not immediately recognize the value of a financial advisor’s collection of client relationships. The author illustrates this based on a case in which he was one of the testifying experts and also discusses various perspectives on the valuation.

Using Industry Benchmarks to Establish Secure Negotiating Positions for M&A Purposes

M&A parties are often at odds with the valuation, causing many deals to ultimately fall apart. One solution to this dilemma is to select a multiple based on how the subject company compares to industry benchmarks. The authors include a discussion of a new resource: The Valuation Benchmarking Platform.

Musings on the Cost of Capital

A veteran appraiser presents an interesting retrospective on the cost of capital and offers some observations on current practice.

Latest Resources to Help Improve the Valuation of Financial Instruments

A recap of recent resources that have emerged, including some new credentialing, that are designed to improve this area of practice. This is the valuation profession’s response to the concerns of financial regulators and others around the world about the quality and consistency of financial instrument valuations.

Reports From Global BV Conferences: ICVPME, IVSC, IACVS, ICAEW

The “I” in all of these acronyms stands for “international,” and Business Valuation Update brings you some key takeaways from several recent global conferences.

BVU News and Trends December 2019

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

Global BVU News and Trends December 2019

Business valuation news from a global perspective.

BVR and Duff & Phelps Cost of Capital Platforms Go Head-to-Head at VSCPA

Both platforms give similar results when estimating the cost of capital for private firms. They were put through their paces at a recent conference presented by the Virginia Society of CPAs.

Do You Really Know Your Data for Determining Discounts?

The analysis of a popular data source used in determining discounts for asset-holding entities. An advanced understanding of the data is critical in order to avoid overvaluing your client’s investments by understating the discounts.

BVU News and Trends November 2019

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

Global BVU News and Trends November 2019

Business valuation news from a global perspective.

Tales From the Trenches: Buildup Approach—The Data May Be Correct, But Is the Conclusion Appropriate?

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.

Rohling the Dice With a Calculation Engagement

In a divorce case in Alabama. An appeals court affirmed the trial court’s acceptance of a calculation engagement. But the case does not represent a legitimate victory for calculation engagements as much as it represents a win by forfeit.

Survey of Daubert Challenges to Experts Suggests Red Flags to Avoid

In 2018, appraisers had the lowest exclusion rate among all types of financial experts facing a Daubert challenge, reveals the current edition of an annual PwC survey. The article also presents some tips on how to avoid a challenge.

Highlights of 2019 Delaware Valuation Decisions

This year to date has been another active period for valuation cases in the Delaware courts. Six cases are reviewed and the predominant theme is that, in arm’s-length transactions, appraisal value continues to be based primarily on the transaction price rather than on discounted cash flow.

Case Study: How an expert business appraiser used DealStats to value a popular Italian restaurant in California

BVR’s most recent case study explains how a valuation professional used DealStats to help determine the value of an Italian restaurant and how the platform provided the real-world data necessary to arrive at a reliable value conclusion.

Closed-End Guideline Report Sample Data

Book Excerpts

 Closed-End Guideline Report [ Sample Data ] Closed-End Guideline Report Sample Data Adams Express Company (NYSE: ADX) is a diversified, closed-end management company incorporated in the United States. The Fund's investment objectives include the preservation of capital, the attainment of a reasonable level of income from investments and capital appreciation. The Fund was formed in 1929 and invests in common stock or securities convertible into common stocks. The Fund has paid dividends for over 50 years and may purchase shares of its common stock from time ...

Takeaways from the 2019 AICPA FVS conference

There was a healthy turnout of forensics and valuation experts in Las Vegas for the 2019 AICPA Forensic and Valuation Services Conference.

Cannabis appraiser comments on recent guidance

Last week’s BVWire covered the September 2019 AICPA FVS Eye on Fraud quarterly report, “Marijuana and Forensic Accounting—High Times for CPAs?”

BVWire will attend November 15 FASB roundtable on goodwill amortization vs. impairment

The FASB will conduct a public roundtable discussion on November 15 in Norwalk, Conn., on its Invitation to Comment (ITC) on moving from the current impairment model for goodwill to amortization.

AICPA honors young FVS practitioners

The AICPA’s Standing Ovation Program recognizes young (age 40 is the limit) CPAs holding the Certified in Financial Forensics (CFF) or Accredited in Business Valuation (ABV) specialty credentials who have exhibited exemplary personal achievement.

Global BV News: Highlights of KPMG’s Q3 valuation brief

Political uncertainties over the past quarter remain unresolved, such as the potential conflict between the U.S. and Iran, trade dispute between the U.S. and China, and the Brexit negotiations, reports KPMG in its 10th edition of the International Valuation Newsletter, published quarterly.

BV movers . . .

At the 2019 AICPA Forensic and Valuation Services Conference in Las Vegas, William Fellows, CPA, ABV, a partner in Deloitte Risk and Financial Advisory, was named 2019 Business Valuation Volunteer of the Year and Elizabeth Woodward, CPA, CFF, director of forensic accounting and litigation support with Dean Dorton Allen Ford PLLC, was named 2019 Forensic & Litigation Services (FLS) Volunteer of the Year.

CPE events

FREE WEBINAR: BV Hiring Made Smarter: Expert Tips to Land (and Keep) the Best Talent (November 14), with John Borrowman (Borrowman Baker LLC).

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