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What to Know From the ASA Fair Value Conference

Regardless of whether you practice in the area of fair value for financial reporting, there were some valuable insights offered at the ASA Fair Value Conference in New York City this past April. Many of the concepts and methodologies apply in other valuation contexts, so valuation analysts should keep up on developments in this area.

Big Four Focus on Practice Management at the ASA Fair Value Conference

The lingering effects of COVID-19, remote work, competitive pressures, and new technology are presenting challenges like never before. At the recent ASA Fair Value Conference in New York City, a panel of Big Four valuation practice leaders spent about half of their session on these matters.

A Method for Forecasting Property Impairment Resulting From Climate Change

This article adds to the discussion of the impact of environmental, social, and governance (ESG) impacts on the valuation of businesses with real estate as an integral part of their operations.

The Disconnect Between Research and Practice in Healthcare Valuation

The author’s continuing research into healthcare valuation matters reveals a troubling pattern of ignoring research-based evidence in favor of established beliefs or practices.

Checklist for Reviewing a Valuation Report’s Discount Rate

This is part of a series on quality control for valuation engagements, which has emerged as the No. 1 concern at valuation firms and practices, according to BVR’s Benchmarking Survey. The checklist includes what should be included in the valuation report or workpapers as support for the cost of equity, cost of debt, and capital structure.

Global BVU News and Trends June 2024

Business valuation news from a global perspective.

Highlights of 2021 to 2023 Delaware Valuation Decisions

A tradition in this newsletter is a regular recap of Delaware court cases involving valuation issues by Gil Matthews, a leading authority in this area. Here are his insights from the latest crop of these cases.

BV News and Trends June 2024

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

How to Review a Report’s Valuation Methodology

This is part of a series on quality control for valuation engagements, which has emerged as the No. 1 concern at valuation firms and practices, according to BVR’s Benchmarking Survey. The article contains a checklist for an overall review of the income, market, asset, and excess earnings approaches.

Ideas for Solving Two Problems in the BV Profession

The business valuation profession needs to be more attuned to academic finance research, according to a letter to the editor of the ASA’s Business Valuation Review by Victor E. Jarosiewicz (Quid Valorem LLC), the chair of The Appraisal Foundation’s Business Valuation Resource Panel. He also has some ideas about attracting more young people to the profession by targeting colleges and universities. Feedback is wanted on the issues and his suggestions.

How Do Your Firm’s Benefits Stack Up?

“Flexibility” is the most important aspect of a benefits plan BV firms should be offering to employees, reveals a BVR survey. Also, a look at the levels of signing bonuses BV firms are doling out is presented.

Using Rule of Thumb Data to Uncover Cooked Books

In addition to using rule of thumb data to corroborate a value conclusion reached using other methods, the data are also helpful for validating historical financials—particularly for cash-intensive businesses. An example and some metrics for cash businesses are presented.

A Channel Analysis Is Key When Valuing a Fast-Food Restaurant

There has been a seismic shift in the operations of limited-service restaurants since the pandemic—and there’s no sign of reverting. Channels of revenue have been upended. Therefore, an analysis along these lines is important when valuing these entities, advises an expert in this space.

Practice-Building Tips From the AICPA FVS Conference

The largest event of 2024 was the AICPA & CIMA Forensic and Valuation Services (FVS) Conference. While there were many excellent technical sessions, there was good attendance at sessions that related to the management of a valuation or forensics firm or practice—a topic that is gaining in importance in the profession. This article is a recap of those sessions.

BV News and Trends May 2024

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

Global BVU News and Trends May 2024

Business valuation news from a global perspective.

Takeaways from the NYSSCPA valuation conference

BVWire attended last week’s annual New York State Society of CPAs’ Business Valuation and Litigation Services Conference, and—as usual—it was an excellent event.

BV firms look to nonfinance candidates for entry-level jobs

In the face of a lack of qualified candidates to fill entry-level roles, BV firms and practices are considering nonaccounting, noneconomics, and nonfinance majors to fill these positions, according to a BVWire survey.

Full schedule available for the ASA Conference in Portland, Ore., September 15-17

The American Society of Appraisers (ASA) has posted the schedule for this year’s International Appraisers Conference to be held September 15-17 in Portland, Ore.

Report examines dental practice financials

PKF O’Connor Davies has released its 2023 edition of “Dental Practices by the Numbers,” which provides key financial benchmarks.

Bloom or bust for landscaping businesses?

It’s that time of year when flowers and trees emerge and grow.

A sad note . . .

BVR is saddened to learn that Eric Allen Adamy, known as Rick, who founded an accounting firm, a business valuation firm, and helped lead civic organizations in West Michigan, passed away at age 76.

Global BV News: Last chance! Take the IVSC survey on ESG

To investigate the evolution of how environmental, social, and governance (ESG) factors are being incorporated into the valuation process, the International Valuation Standards Council has launched a survey.

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