Expand the following panels for additional search options.

Update on U.S. Cannabis Valuations From PKF’s Practice Leader

Noam Hirschberger talks about the rapid growth and heavy regulations that have triggered a need for financial and advisory services, including valuation and tax planning, that will be critical to the ongoing success of firms in the cannabis industry.

Goodwill Amortization Controversy and CEIV Highlight Fair Value in 2020

Mark Zyla (Zyla Valuation Advisors) gives some highlights of what’s on the front burner for fair value in 2020, including issues surrounding the FASB’s invitation to comment on the impairment of goodwill, an important update to the Certified in Entity and Intangibles Valuation (CEIV) credential, the increasing globalization of the profession, and upcoming guidance.

Don’t Automatically Reject the Asset Approach for Going Concerns

Many valuation analysts immediately reject the asset-based approach for operating businesses, but this is a problem, say Robert Reilly and Weston Kirk, who are both with Willamette Management Associates. The method is rejected too often because analysts are not familiar enough with the asset approach or they have misconceptions about when (and when not) to apply it.

SRO Crowd Sees Latest Update to Leading Pre-IPO Study

The largest audience for a BVR webinar in recent memory watched as Brian Pearson put the Valuation Advisors Lack of Marketability Discount Study through its paces. Pearson, the creator of the study, discussed new data added in 2019, misconceptions and criticisms of pre-IPO data, and uses for the data that extend beyond estimating a DLOM.

More Ups and Downs for Patent Valuations in the UK and Beyond

Business valuers can expect further changes in the UK landscape for intellectual property (IP) creation and commercialization. Intangibles now represent almost 90% of the market value of the largest listed companies, so these changes may be the most significant factor in many current business valuations.

BVU News and Trends March 2020

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

Global BVU News and Trends March 2020

Business valuation news from a global perspective.

Introducing the Rudich/Jaroudi BIZCOMPS DLOM Study

The authors do an analysis of the BIZOMPS database of sales of small private companies to uncover an imbedded discount for lack of marketability (DLOM) in a specific industry. The authors would like feedback on this study and methodology.

Supplement: Excel spreadsheet for Rudich/Jaroudi BIZCOMPS DLOM Study

Download the supplement Excel spreadsheet for Rudich/Jaroudi BIZCOMPS DLOM Study above.

Pre-IPO Studies Endure to Retain Foothold in the DLOM Toolbox

Pre-IPO studies have withstood criticisms and court challenges to remain a viable method for developing a discount for lack of marketability (DLOM). Over a third (38%) of valuation experts use them, according to a survey. The article includes an interview with Brian Pearson of Valuation Advisors, a provider of the largest pre-IPO study.

Assessing Cybersecurity Risk When Doing a Business Valuation

Don’t fall into the trap of thinking that just large firms face material risks related to data security and privacy concerns. Here’s a checklist for the guidance of valuation professionals to help assess these risks when performing a business valuation.

Survey Reveals BV Firms’ Billing Practices and Rates

How do your billing methods and rates stack up against other firms? Here are the results of BVR’s survey of over 160 business valuation, forensics, and litigation services (BVFLS) firms.

Examining the Correlation Between IP and Startup Valuations

Based on recent studies, this article discusses the role that intellectual property (IP) assets play in startup valuations and the IP strategy startups that recently went public implemented.

Rollover Equity: Don’t Just Take It at Face Value

The rights and preferences of rollover equity compared to the private equity sponsor’s shares and the sources of deal financing have important implications for valuation.

10 Special Risk Factors to Consider When Valuing a Dental Practice

Historically, dental practices have had a higher failure rate than the average business because of the special risks these entities face.

BVU News and Trends February 2020

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

Global BVU News and Trends February 2020

Regulators, Standard-Setters, VPOsIASB eyes plan to reintroduce goodwill amortizationAs the FASB is doing in the U.S., the International Accounting Standards Board is also exploring whether to reintroduce goodwill amortization. The IASB plans to release a Discussion Paper in early 2020 (February, we hear) for a 180-day comment period to weigh stakeholder interest in amending IFRS 3, Business Combinations, and IAS 36, Impairment of Assets.In conjunction with a recent meeting of the trustees ...

New study gleans DLOMs from the BIZCOMPS database

Imbedded discounts for lack of marketability (DLOMs) have been uncovered in a new study of the BIZCOMPS database of sales of small private companies.

Facing a roadblock to your site visit?

During a recent BVR webinar, Karolina Calhoun (Mercer Capital) discussed valuation adjustments and potential forensic implications in litigation.

Explanations of all new FASB guidance in one spot

A convenient tool for understanding all of the new financial reporting standards from the FASB is available on the organization’s own website, points out an article in the Tennessee CPA Journal (January/February 2020).

Divorce spotlight: Get in front of attorneys to boost your practice

As we discussed last week, marketing to attorneys is a great way to bring in more valuation business. Ads in law journals, speaking at the local bar association, and acting as a partner at events attended by attorneys are all great ideas.

Registration opens for NYSSCPA BV and litigation services conferences

Sign-up is now available for the New York State Society of CPAs Business Valuation/Litigation Services Conference to be held May 18 in New York City.

Agenda posted for ASA/USC fair value conference in Los Angeles June 20

An excellent lineup of speakers and topics has been announced for the 15th Annual ASA/USC Fair Value Conference on Thursday, June 18, at the offices of KPMG in downtown Los Angeles.

Global BV News: Damodaran updates country risk data

Free spreadsheets on country equity risk premiums, sovereign credit default swap (CDS) spreads, government bond rates, and risk-free rates by currency and synthetic risk-free rates (with inflation rates by currency) are available from Aswath Damodaran (New York University Stern School of Business) in his latest data update for 2020.

Global BV News: New edition of book on valuation under IFRS

The third edition of Company Valuation Under IFRS addresses the implications for analysis, modelling, and valuation of key aspects of the International Financial Reporting Standards (IFRS), and it describes the key differences between IFRS and U.S. GAAP treatments and their implications for the analysis.

1 - 25 of 22,620 results (limit 10,000)