Since the Tax Cuts and Jobs Act was enacted, BVR has been gathering opinions and observations from valuation experts about the impacts of the new tax law on valuations. Here's a list of some points to consider that is by no means exhaustive but is a good starting point.
The Tax Cuts and Jobs Act includes special tax breaks for a number of industries, including the winery sector. This adds to the special differences experts need to consider when valuing these entities.
We attended the Southeast Chapter of Business Appraisers (SECBA) conference in Atlanta last month where Mark Zyla (Acuitas) talked about how the area of fair value is serving as a focal point for the profession to unify itself.
The hardcover version of the Duff & Phelps Valuation Handbook – U.S. Guide to Cost of Capital will no longer be published—it is being replaced by the Duff & Phelps Cost of Capital Navigator, an interactive online application.
IACVA will become IACVS, the International Association of Certified Valuation Specialists, to better represent the efforts and goals of the organization.
Top volunteers and young professionals were honored at the AICPA’s 2017 FVS Conference November 13-15 at Caesar’s Palace in Las Vegas.
In addition to revisions to existing material and examples, there’s new material on valuing stock options, preferred stock, debt, and startup ventures.
The conference sessions were an excellent mix of theory and practice—ideas that you can use in your practice right away.
There is a big swing in prices for HVAC firms—from under 10% of revenue to over 100% of revenue—depending on the mix of business.
Four out of five business valuation firms surveyed say they ask for 50% down before starting work on a new engagement.
Comments are due by Aug. 7, 2017 on an IRS notice that puts the proposed Section 2704 regs on the chopping block.
The bonding process is very important for electrical contractors, especially in large metropolitan areas where they can’t work on certain jobs without being bonded.
Comments are due Sept. 26, 2017, on an exposure draft of a “disclosure framework” that establishes parameters of documentation requirements for the Certified in Valuation of Financial Instruments (CVFI) credential.
The brand is the single most important intangible asset in wine businesses, accounting for 17.5% of enterprise value on average, according to latest data.
HealthCare Appraisers Inc. has just released valuation multiples of single-specialty and multispecialty ASCs based on data representing over 700 entities.
A casual observer may look at the various business valuation standards different organizations issue and get the idea that they are at odds with each other. But that is not the case.
Please take a short, five-minute survey on the use of Big Data in forensic accounting in preventing and detecting fraud. The University of Memphis is conducting research.
New fair value regulations and the Mandatory Performance Framework (MPF) apply to everyone, not just holders of the new CEIV credential.
A recent Tax Court case rejects an appraiser's valuation of an estate asset, and the undervaluation is enough to normally trigger penalties under IRC Section 6695A.
The American Institute of CPAs (AICPA) has doled out its first batch of certifications for the new Certified in Entity and Intangible Valuation™ (CEIV™) credential for individuals doing fair value measurements.
The AHLA Transactions Resource Guide is a free collection of articles from leading healthcare experts that discuss significant transaction issues in the healthcare industry. Some of the authors are with Duff & Phelps, VMG Health, Wipfli, and others.
In the recent Amazon Tax Court case, the IRS challenged the valuation of trademarks the company transferred to its overseas subsidiary. But Amazon prevailed, and here's an explanation of the comparable uncontrolled transaction (CUT) method its expert used to sift through thousands of transactions.
Results of the “2017 Private Capital Markets Report" from Pepperdine University Graziadio School of Business and Management. BVR is a research sponsor in Pepperdine’s efforts in developing a private cost of capital method as a legitimate alternative to looking to the public markets.
Only after a thorough due diligence is done can an analysis be made of what intellectual property is worth.
Appraisers have to consider each of the valuation approaches, but the income approach is the only way to value a solar company, says a valuation expert in the industry.