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Tax Valuations Are the Main Profit Driver for BV Firms, Per BVR Survey

Valuations for income, estate, and gift tax purposes are the most profitable for business valuation firms, according to a BVR survey. These valuations leap-frogged over litigation services and valuations for transactions/M&A purposes, which topped the list in 2018.

Damodaran Looks at Intangibles—and Tosses Some Dynamite

It is always a pleasure to listen to Aswath Damodaran (Stern School of Business, New York University) talk about valuation. BVR invited him to do a webinar on intangibles, and he didn’t disappoint, giving his perspective and dropping a few bombshells in his inimitable style.

‘Landmark’ Update Released of the International Valuation Standards

Two years in the making, the International Valuation Standards Council (IVSC) has published a new edition of the International Valuation Standards (IVS), which are effective for valuations performed on or after Jan. 31, 2025. The new set of standards is available for download through IVS Online (subscription required for nonmembers).

Review of Surveys on Cost of Capital Data Sources and Inputs

The Kroll Cost of Capital Navigator continues to be widely used and accepted for estimating cost of equity (COE). But BVR’s Cost of Capital Professional has been gaining considerable steam since its launch in 2018, according to a BVR survey. Some other resources for estimating the cost of capital have also seen an uptick in usage.

More Perspectives From Young BV Practitioners

For the past few years, NACVA has been giving a forum to young business valuation professionals so they can give their perspectives on the profession and what keeps them interested and motivated. At the December NACVA Super Conference, a panel discussion continued this tradition.

Is Your Subject Business Still Feeling the Effects of COVID-19?

The pandemic is over, but the symptoms may linger for a long time. For valuation analysts, the concern is whether the businesses they are appraising will be impacted over the long term—an impact that could be positive or negative. An example is the limited-service restaurant business, such as fast-food, pizza, coffee shops, and the like.

Global BVU News and Trends March 2024

Business valuation news from a global perspective.

BV News and Trends March 2024

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

AI Concerns, Experiments Highlight NACVA Confab

This is a recap of several interesting sessions at the December NACVA Business Valuation & Financial Litigation Super Conference in Fort Lauderdale. The sessions discussed ethics issues and presented some demonstrations of how to leverage AI in a valuation practice.

What Valuers Should Do While SCOTUS Mulls Connelly

Regardless of how the U.S. Supreme Court rules in the Connelly case, there are some steps valuers can take to better help their client business owners, many of whom could be sitting on ticking time bombs. The issue before SCOTUS is how does corporate-owned life insurance designed to fund the redemption of a deceased shareholder’s stock impact the fair market value of the subject company and the value of the decedent’s gross estate.

Two Ways to Treat the Vanishing Bonus Depreciation Tax Break

Michelle Gallagher and Nathan Olberding (both with Adamy Valuation) present a nice example of how to consider the sunsetting of the bonus depreciation rules in a valuation. The rules were enacted by the Tax Cuts and Jobs Act (TCJA).

Quality Control Is Now the No. 1 Concern of BV Firms

What keeps business valuation firm managers up at night? Mostly, they worry about maintaining control over the quality of the work product, according to the Business Valuation Firm Benchmarking Guide. This article presents the other top concerns.

‘Very Useful’ MPF Will Be Reissued in Revamped Form

Even if you do not practice in the area of fair value for financial reporting, valuers should take notice of a document that will be going out for public comment from the AICPA. The document is a revised version of the Mandatory Performance Framework, which was issued in connection with the Certified in Entity and Intangible Valuations (CEIV) credential, which was discontinued last year.

A Wealth of Rules of Thumb in the 2024 Business Reference Guide

At a recent conference, an audience member asked top valuation thought leader Gary Trugman (Trugman Valuation): “Do you use rules of thumb in your valuations?” He replied: “Absolutely! But only as a sanity check.” A good source of rules of thumb is the Business Reference Guide, which has been updated for its 2024 edition.

Global BVU News and Trends February 2024

Business valuation news from a global perspective.

BV News and Trends February 2024

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

Hitchner’s annual review of need-to-know BV topics

Over 500 attendees listened to Jim Hitchner (Valuation Products and Services) do his annual review of recent need-to-know concepts, data, models, and methods in business valuation. Here are a few key points from the two-hour webinar.

IRS hiring BV experts—virtual open house February 29

Want to relocate to Hawaii? That’s one of the locations for which the IRS needs to hire business valuation experts to join its team.

Lower ERP likely for 2024, predicts Kroll

One of the “pivotal” trends for 2024 is a likely drop in the equity risk premium (ERP), predicts Kroll in its list of “10 Trends Shaping 2024.”

Weaver releases two healthcare valuation insights

How are healthcare valuation trends in 2023 likely to affect activities in 2024 and beyond? This is addressed in “Health Care Valuation 2023 Year in Review” from Weaver.

Registration open for the ASA Fair Value conference in New York City

On April 25, the ASA will hold its Fair Value Conference in New York City for both in-person and virtual attendance.

March 1 deadline for TAF board candidates

The Appraisal Foundation (TAF) is searching for candidates to serve on its board of trustees, and three positions are available. Trustees provide oversight to the Appraisal Standards Board (ASB) and Appraiser Qualifications Board (AQB ...

Global BV News: Task force pushes for more reporting of brand value

“International accounting standards should not prevent internally developed brand related-IP from being reported as intangible assets,” according to a task force formed by the International Trademark Association (INTA).

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