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Young BV Practitioners Speak Out About the Profession

You may be surprised at the comments from a panel of young valuation experts who were asked to give their perspectives on the profession at the recent Business Valuation and Financial Litigation Super Conference hosted by NACVA in Salt Lake City.

Valuation Considerations in High Inflationary Environments

With inflation at its highest level since the Great Inflation, valuation analysts will have to consider macroeconomic factors that have not been present in the U.S. economy in over 20 years.

Accounting for Inflation in the Income Statement Forecast

An example from an actual engagement that demonstrates the manner in which inflation can impact a valuation.

Recap of NACVA’s Summer 2022 ‘Super Conference’

Business Valuation Update traveled to Salt Lake City for the Business Valuation and Financial Litigation Super Conference hosted by the National Association of Certified Valuators and Analysts (NACVA). This is a recap of some of the sessions we attended. Several sessions deserved longer treatment, so we’ve devoted separate articles to them (also in this issue).

Key Industry Updates for Various Types of Stores and Retailers

The economy, high inflation, the Russia-Ukraine war, and the pandemic continue to impact firms in all industries, so it’s important for valuation analysts to keep up with these developments. Here are some recent and very targeted updates for various retail stores from the Vertical IQ industry research platform.

Global BV News and Trends October 2022

Business valuation news from a global perspective.

BV News and Trends October 2022

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

Mercer Examines the State of the BV Profession

In a keynote address at the Business Valuation and Financial Litigation Super Conference hosted by the National Association of Certified Valuators and Analysts (NACVA), Chris Mercer (Mercer Capital) addressed the aging of the profession, consolidation, how the VPOs are adapting, and what the future might hold for valuation theory.

Roundup of Recent and Planned Updates to Valuation Standards and Guidance

A recap for valuation experts, includes updated valuation standards charts, new planned guidance from the AICPA and The Appraisal Foundation, SEC rules, FASB projects, lease accounting, Rule 702, proposed legislation, and more.

Recap of the ASA New York Fair Value Conference

Important takeaways from the recent conference on these topics: global cost of capital, ASC 718 valuations, ESG impacts on value, discount rate for intangibles, hard-to-value securities, SPAC warrants, and more.

Stark Law FMV: Precluded Reliance on Market Data From Business-Related Parties

The precluded reliance doctrine has been explicitly affirmed in the new Stark regulations, requiring the industry to pay critical attention to this doctrine in establishing FMV for Stark compliance purposes.

Hitchner v. Damodaran on Inputs to the Cost of Capital

Jim Hitchner (Valuation Products and Services) responds to some severe criticisms Aswath Damodaran (New York University Stern School of Business) made during a BVR webinar about certain inputs to the cost of capital. Hitchner also offers some best practices and a handy tool to use as a reasonableness check on your cost of capital estimate.

Latest Inside Look at the ktMINE Royalty Rate Database

“Understand your data” is one of the main tenets of the valuation profession. Brett Schoell gives an up-to-date look at the ktMINE royalty rate database and answers some questions. He is the product lead for ktMINE’s suite of applications, and he supports ktMINE’s transfer pricing and valuation customers.

Using Rule of Thumb Benchmark Data to Verify Financials

In addition to being used as a check to corroborate a value conclusion reached using other methods, rule of thumb data can be used to validate historical financials. This is particularly useful when valuing cash-intensive businesses. The article provides benchmark data for a dozen types of firms that do a lot of cash business.

BV News and Trends September 2022

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

Global BV News and Trends September 2022

Business valuation news from a global perspective.

Another big win for ESOP valuations vs. the DOL

Valuation experts have long maintained that the Department of Labor (DOL) has been playing by its own valuation rules in its aggressive enforcement of ESOPs—rules that are not consistent with accepted valuation standards. But a court has rejected the valuations the DOL did in a case alleging that an ESOP overvalued (and thus overpaid for) the stock of its sponsoring company.

Great turnout for the AAML/BVR National Divorce Conference

The AAML/BVR National Divorce Conference harkened back to prepandemic times as family law attorneys and valuation experts met in person in Las Vegas September 18-20.

Take a fresh look at your long-term growth rate, says Grabowski

Do you estimate a long-term growth rate by taking long-term real GDP growth plus expected inflation? If you do, you may want to reconsider, according to recent research by Roger Grabowski (Kroll) and Ashok Abbott (West Virginia University).

Comments wanted on AICPA draft of business combinations guide

The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.

Healthcare compensation and productivity data workshop October 4-6

The American Association of Provider Compensation Professionals (AAPCP) is a relatively new nonprofit group whose members advise and lead healthcare organizations on provider compensation, contracting, planning, recruitment, retention, strategy, and valuation. The group is having a three-day Provider Compensation and Productivity Data Workshop October 4-6, which will be virtual.

Starts today: Back-to-back BV conferences

The New Jersey CPA Society will hold its Forensic and Valuation Services Conference today, September 28 as a live webcast.

Closing soon: Survey of young ASA BV practitioners

The American Society of Appraisers, together with Business Valuation Resources (BVR) and the recruiting firm Borrowman Baker, is conducting a survey of ASA members under the age of 40 whose primary discipline is business valuation.

Global BV News: EACVA and IVSC launch European BV magazine

The European Association of Certified Valuators and Analysts (EACVA) and the International Valuation Standards Council (IVSC) have released the first edition of the new European Valuation Business Valuation Magazine (EBVM).

CPE events

Normalizing Owner Compensation + RCReports Case Study, September 28, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Paul Hamann (RCReports) and Stephen Kirkland (Atlantic Executive Consulting). CPE credits: 2.0.

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