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Updates to BV standards and guidance you should know

Constantly evolving, business valuation standards and guidance come from a variety of sources.

Current USPAP extended for one year

The Appraisal Foundation’s Appraisal Standards Board (ASB) announced that the current edition of the Uniform Standards of Professional Appraisal Practice (USPAP) will be extended by one year.

Massive Overhaul of Global BV Glossary in the Works

A major revision is being planned for the International Glossary of Business Valuation Terms, and the team preparing the new glossary wants feedback by January 31 on the proposed changes. The revision would double the size of the glossary by adding over 120 new terms and methodologies to the existing glossary, which has been integrated into the various valuation standards.

AICPA votes to exclude new BV glossary from standards

The AICPA Forensics and Valuation Services Executive Committee has voted not to adopt a proposed new glossary of terms into its valuation standards.

Reminder: Comments due on 2022-23 USPAP

The fourth exposure draft of proposed changes to the 2022-23 edition of USPAP is available for review, and the Appraisal Standards Board is accepting public comments. You can submit comments and access the exposure draft if you click here.

Attorney sees trouble with proposed new BV glossary

If the new proposed glossary of business valuation terms makes its way into the valuation standards, practitioners will face more exposure to professional risk, says an attorney in a Letter to the Editor.

BVR ‘power panel’ comments on proposed BV glossary

The first in a series of “power panel” BVR webinars drew a huge audience and brought together top thought leaders in the profession to address hot-button issues via questions from the audience (some on video).

Feedback wanted on fourth draft of 2022-23 USPAP

The fourth exposure draft of proposed changes to the 2022-23 edition of USPAP is available for review and the Appraisal Standards Board is accepting public comments.

Letter to the editor: Proposed change to BV Glossary

The following letter concerns the proposed changes to the International Glossary of Business Valuation Terms (see last week’s coverage for details).

Business Valuation Update Yearbook, 2021 Edition

January 2021 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

Always a highly-anticipated annual publication, the Business Valuation Update Yearbook 2021 covers the year’s most groundbreaking and thought-provoking advancements on valuation methodologies in the face of a global pandemic.  It also captures, changes in regulations and professional standards, key takeaways from the best virtual conferences, and tactical practice-building ideas. This critical desktop reference puts you ahead of the competition with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s expert editorial and legal teams. Learn more >>

Comments wanted on revised global BV glossary

A draft of a revised international glossary of business valuation terms has been developed, and feedback is wanted on the terms included and their definitions.

RICS opens consultation regarding rules of conduct

“Time to Reinforce Our Core Values” is the title of an opinion piece by Michael Zuriff, head of regulation, Americas, for the Royal Institution of Chartered Surveyors (RICS).

Comments wanted on third draft of 2022-23 USPAP

The third exposure draft of proposed changes to the 2022-23 edition of USPAP is available for review if you click here.

ASB public meeting on USPAP July 31

The Appraisal Foundation’s Appraisal Standards Board (ASB) will hold a public meeting via Zoom to discuss the second exposure draft of proposed changes to the 2022-2023 USPAP on July 31, at 1:00 p.m. EST/10:00 a.m. PST.

New FRC guidance confirms lack of substantive changes in corporate reporting and audit during Brexit transition period

The Financial Reporting Council (FRC) and Department for Business, Energy and Industrial Strategy (BEIS) released FRC/BEIS letter on accounting and corporate reporting during transition period and FRC/BEIS letter for auditors during transition period late last month.

New lease rules jolt stock returns

Stock valuations took a one-time shock in the first quarter of 2019, possibly because of the new lease accounting standards from the Financial Accounting Standards Board, according to an article in the Wall Street Journal.

New Guidance in the IVS Update Effective Jan. 1, 2020

The IVSC’s International Valuation Standards have been adopted by more than 100 countries. Important components of the extensive recent update include guidance on deriving discount rates and a new section on complex financial structures.

RICS 31 January Red Book update could lead to more ‘mandatory’ financial valuation standards

The new RICS Valuation—Global Standards (generally known as the ‘Red Book’) come into effect on 31 January and replace the edition issued in 2017.

Business Valuation Update Yearbook, 2020 Edition

January 2020 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

BVR has you covered with the Business Valuation Update Yearbook 2020. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>

Value Drivers and Considerations for Valuing Hotels

While hotels are a business and as such may be appraised as any other business would be, there are some distinguishing factors that valuation experts need to consider. As with any business being valued, each case will be different, and there may be other tangible and intangible assets to consider for your subject hotel.

New IVS, including extensive guidance on deriving discount rates, becomes effective 1 January 2020

The latest revisions to the IVSC’s International Valuation Standards, having completed the lengthy public comment and review process, become effective 1 January 2020.

Further responses from BVWire—UK’s analysis of the ‘headwind’ effect of IFRS 16

BVWire—UK received a number of responses to the last issue’s coverage of a new study that suggests a possible reduction in forecasted profits as companies adapt IFRS 16.

Shares and Assets Valuation Fiscal Forum requests agenda topics for February meeting

The next SAV Fiscal Forum will be held on Tuesday, 25 February 2020, commencing at 1 p.m.

Do business valuers need to reduce their profit forecasts due to an IFRS 16 ‘headwind’?

IFRS 16, now in effect, has been called many things, and an excellent new analysis by The Footnotes Analyst supports a new conclusion: Lease-heavy companies may increasingly see their profits suffer as they comply, particularly if lease liabilities are inflation-linked.

FASB delays several sets of accounting standards

The FASB has voted to delay the effective dates for private companies and certain other entities for the standards on accounting for leases, credit losses (known as CECL), and hedging.

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