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New Study Analyzes Earnout Data in DealStats

What the BVR DealStats database reveals about the nature of earnouts, keeping in mind the fact that the pandemic has affected some industries far greater than a “normal” recession.

Company-Specific Risk Is Not All That Specific

All firms face company-specific risks, many of which are somewhat similar across industries and companies. So is anything really company-specific? An alternative method eliminates the need to totally guess at the company-specific risk premium.

The Strategic Premium: An Inside Look at M&A Prices

Synergistic/strategic value should not be combined into one level in the typical chart that shows levels of value. Some buyers pay a “strategic premium” that propels strategic value to the top of the value chart and well in excess of the expected synergistic value. The author uses real-world examples to illustrate this concept.

Fair Price for Delaware Fiduciary Actions Can Exceed Appraisal Fair Value

Can fiduciaries of Delaware corporations breach their duties and face damages for a merger that provides stockholders with the equivalent of fair value in a judicial appraisal? The answer may surprise you.

Letter to the Editor: The Use of the Arithmetic Mean to Average Multiples

The author takes issue with an article that concludes that the harmonic mean should be used as the appropriate measure of central tendency for a sample of market multiples.

Personal v. Enterprise Goodwill in Florida Divorce Cases: What the Appellate Courts Say

In the wake of the recent King case, this is an analysis of marital dissolution case law from the Florida Supreme Court and the five District Courts of Appeal (DCA) of Florida that relates to the valuation of personal and enterprise goodwill in that state.

BV News and Trends May 2021

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

Global BV News and Trends May 2021

Business valuation news from a global perspective.

Valuers: The IRS is looking for you

Don’t worry—this is not about a valuation you did!

Where acquirers often see value in prerevenue firms

Typical early-stage companies are built around technology, and they often have not yet generated any revenues.

Natural extension for a BV practice

The next logical step after valuing a business is advising business owners on ways to maximize that value.

TAF launches weekly podcast series

The Appraisal Foundation (TAF) has launched Appraiser Talk, a podcast that answers questions from every corner of the appraisal profession from consumers to appraisers and real estate to business valuation.

Next week is chock full of BV events

BVWire is saddling up and hitting the virtual trail next week for a batch of events that promise to be very informative.

Global BV News: IVSC publishes comments on valuation topics for agenda

The International Valuation Standards Council (IVSC), the global standard-setter for valuation practice and the valuation profession, issued an Agenda Consultation to solicit input to help set the agenda for the future development of the International Valuation Standards (IVS).

BV movers . . .

William A. Johnston, ASA, IA/BV, will assume the role of CEO of Empire Valuation Consultants from co-founder Terry Griswold, who will step down as CEO later this year but will maintain full-time status at the firm.

CPE events

Houston’s 2021 ASA Energy Valuation Conference: A BVR Live Webcast. May 12, 6:15 a.m.-4:15 p.m. PT/9:15 a.m.-7:15 p.m. ET; CPE credits: 8.0.

Today! ASA Energy Valuation Conference streams live

A post-COVID-19 outlook for the energy sector, downstream refineries, upstream reserves, oil and gas valuations, and complex infrastructure assets are some of the topics on today’s agenda for the Houston Chapter of the American Society of Appraisers (ASA) Energy Valuation Conference.

Tax Court resists tax affecting in Michael Jackson case

Although the U.S. Tax Court recently handed the Michael Jackson estate a decisive victory regarding the estate’s tax liability, the court did not side with the estate on tax affecting, an issue that has preoccupied valuators, many of whom are proponents of the practice, for a long time.

Professional Standards for Certified Public Accountants, Economists, and Other Financial Experts

Financial experts may be subject to standards of professional practice from a number of sources when they measure lost profits damages and give related expert testimony. The sources can include governmental regulators as well as professional membership organizations and societies. In addition, a technical community may establish professional standards of practice in other ways.

Hitchner reveals tough questions you may get on BV standards

You should be aware of the standards all of the business valuation organizations have issued, not just your own, cautions Jim Hitchner (Financial Valuation Advisors) in the April issue of Hardball With Hitchner.

Practitioners discover efficiencies in wake of lockdowns

The unprecedented events of the past year forced professional service firms to adapt the dynamics of operating an office and meeting with clients.

TAF seeks advisors to help aspiring appraisers

Would you like to serve as an advisor to individuals considering a career in the appraisal profession?

Strong agenda announced for the ASA annual conference

The American Society of Appraisers (ASA) has posted the agenda for this year’s International Appraisers Conference to be held October 24-26.

Rare chance to hear about cryptocurrency at NYSSCPA event

There are very few certified cryptocurrency experts in the United States, but the New York Society of CPAs has one speaking at its full-day Business Valuation and Litigation Services Conference on May 17.

Global BV News: Feedback regarding radical proposals on the reporting of intangibles

In February 2019, the Financial Reporting Council (FRC) published a discussion paper titled Business Reporting of Intangibles: Realistic Proposals that contemplates proposals for a radical change to the accounting and reporting for intangible assets.

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