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Global BV News: New edition of Valuation and Common Sense by Fernandez

The eighth edition of Valuation and Common Sense by Professor Pablo Fernandez (IESE Business School, University of Navarra) is now available—and it’s free if you click here.

Court affirms calculation report in divorce case

A calculation of value is not the “gold standard,” but it is not unacceptable, an Arizona appellate court ruled in a divorce case.

Six things to know from the NJCPA BV conference

While we enjoy attending the major valuation conferences, we also look forward to attending local state CPA society conferences that focus on valuation.

Typical Way to Estimate Long-Term Growth Is ‘Flat Wrong,’ Says Grabowski

New research calls into question the common practice of using long-term real GDP growth plus expected inflation in terminal values.

Willamette points up practice opportunity regarding property taxes

Tax assessors sometimes improperly inflate ad valorem property tax bills on industrial and commercial properties by including the value of the taxpayer’s intangible assets, which are not subject to property taxes in some jurisdictions.

Preview: Business Valuation Update Yearbook 2022

The year 2021 was defined by unexpected economic events; from the GameStop Rebellion to changes in how goodwill cases are handled in Florida, 2021 certainly was an interesting time to be in the valuation profession.

Statistical Methodologies for Analyzing Active and Passive Appreciation

A rundown of the existing quantitative models that have been developed that separates the active and passive appreciation of a closely held business involved in a marital dissolution case. The models seek to statistically identify market forces that reasonably cause changes in the value of assets.

Calculation of value at center of Arizona court battle

A court in Arizona rejected the use of a calculation report, but an appellate court ruled it was wrong to do that and sent the case back to the lower court.

Bitcoin & Digital Assets: The Industry, Valuation, and Forensics

Every day, bitcoin and digital assets seem to become more mainstream for both businesses and investors. Over time, valuation and forensic professionals are bound to encounter clients with digital asset holdings, and they will need to face the unique challenges they create. Experts Mark DiMichael and Jennifer Cohen will provide valuation and forensic accounting professionals with the information they need to help their clients deal with this complex asset class.

Letter to the Editor: Comments on Using Jensen’s Alpha for Active and Passive Appreciation

This is a Letter to the Editor from Ashok B. Abbott, Ph.D. (West Virginia University), in response to a prior article on segregating passive from active increases in the value of an asset in the context of marital dissolution.

Letter to the Editor: Response to Dr. Abbott’s Comments on Using Jensen’s Alpha for Separating Active and Passive Appreciation

This is a Letter to the Editor from Mark Filler that responds to comments from Dr. Ashok Abbott about Mr. Filler’s prior article on the use of Jensen’s alpha. Dr. Abbott’s comments can be found elsewhere in this issue.

COVID-19 to Trigger More Requests for ‘Risky’ Calculation Reports, Expert Says

It’s a settled matter about whether calculation reports “can” be used, but “should” they be used is another issue. Veteran valuation expert Kevin Yeanoplos (Brueggeman and Johnson Yeanoplos PC) explores this concern in a session at the recent BVFLS conference sponsored by the Virginia Society of CPAs (VSCPA).

School of Probability: The Use of Monte Carlo in Valuation

The one thing we know about valuations is that the future is unpredictable. How we deal with that uncertainty is critical to developing credible valuations. Join Oksana Westerbeke and Keith Konen to learn how Monte Carlo simulations can be used to deal with the uncertainty, allowing you to generate insights for your client and build credible valuations.

How flawed is the risk-free rate for current valuations?

When valuers are expected to supply a DCF analysis (an increasingly frequent need), most start with the risk assumption of a market premium compared to government bonds.

Business Valuation: An Integrated Theory, 3rd Edition

October 2020 Hardcover

Chris Mercer, Travis Harms

John Wiley & Sons, Inc.

The revised and updated third edition of Business Valuation: An Integrated Theory explores the core concepts of the integrated theory of business valuation and adapts the theory to reflect how the market for private business actually works. In their book, the authors—two experts on the topic of business valuation—help readers translate valuation theory into everyday valuation practice. 

Learn more >>

Dietrich updates his landmark briefing on COVID-19

An important part of understanding the impact of COVID-19 on business value is understanding the virus itself.

Cash-starved localities may inflate ad valorem tax valuations

The pandemic has hit local governments hard financially, and they may look to ad valorem taxes on industrial and commercial properties to replenish their coffers.

You heard it here first: the silent spread of COVID-19

On June 27, 2020, an interesting article in the New York Times tells the story of how health officials dismissed the risk of symptomless transmission of the coronavirus.

BV needs ‘outside-the-box’ solutions to document COVID-19-era business valuations

COVID-19 has substantially affected the financial and economic characteristics of privately held and publicly traded businesses.

Dietrich reveals the ‘real story’ of COVID-19 for valuation experts

Weary of the endless finger-pointing and back-and-forth between media “experts,” healthcare finance and valuation expert Mark Dietrich (Mark O. Dietrich CPA, PC) spent several hundred hours going directly to the source data in various scientific journals and fact-based websites to uncover the real story of COVID-19.

Digging into COVID-19 is the key to understanding its impact on BV

Healthcare valuation expert Mark Dietrich (Mark O. Dietrich CPA, PC) has done over 100 hours of research digging into the “science” of COVID-19—its origin, how it spreads, protection methods, testing, and so on.

A Revisit of ‘Known or Knowable’ and Subsequent Events in the COVID-19 World

The authors have a recurring client for whom they perform an annual valuation as of December 31. They give a best practice suggestion as to how to address the coronavirus in their valuation report. The article includes a COVID-19 timeline they developed.

AICPA issues FAQs on valuing distressed or impaired businesses

Strong companies may see the current pandemic as an opportunity to fortify their balance sheets and other assets, according to the AICPA’s FAQs on Valuation Considerations When Valuing Distressed or Impaired Businesses.

Alternate market-based valuation methods amid COVID-19

In order to use the market approach in the wake of the coronavirus, your approach will depend on the valuation date and the date the impact of COVID-19 was felt in the market.

Should you consider a special COVID-19 premium?

During a recent webinar, a question came up as to whether or not valuation analysts should be separately identifying a risk rate associated with the impact of COVID-19 on a subject company.

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