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The Restructuring Act continues to reduce insolvencies but will a registration ‘surge’ follow?

Business valuers may be seeing less insolvency work as government measures to minimise insolvencies reduced registrations 38% in the first quarter of the year, as reported in the UK’s latest quarterly company insolvency statistics, published on 30 April.

Dates for your diary

23 June: Risks of Non-Financial Disclosure Requirements, virtual, 12:00 BST ...

BVWire-UK, June 15, 2021, Issue #27-2


15 June 2021 | Issue 27-2 BVWire—UK is a free service from BVR focusing on the business valuation profession in the United Kingdom. We offer news and perspectives from valuation thought leaders, the High Courts, HMRC, the standard-setters, ICAEW, RICS, IVSC, and more. Please be in touch with your perspectives, news, and ideas—and pass this issue along to colleagues (complimentary sign-up instructions are here). It’s not your fault … after 6 April 2022 It’s a ...

Business Combinations and Fair Value for Financial Reporting

Are you confused by business combinations? Join William Kennedy for this engaging session covering GAAP fair value standards and their application in business combinations. Hear a discussion of the nuances of the GAAP fair value standard and history of how it was developed as part of the GAAP-IFRS convergence project. Also learn how the valuation approaches and methods used in fair value assessment differ from valuation approaches used in a fair market value appraisal.

The BVR Guide to Management Projections and Business Valuation: Analysis and Case Law

June 2021 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

BVR’s Guide to Management Projections and Business Valuation: Analysis and Case Law provides professionals with guidance in two forms. The Guide includes articles that discuss a variety of elements, issues, and techniques practitioners should consider when utilizing management’s projections or creating their own. In addition, the Guide includes a multitude of applicable case law  to assist practitioners in researching opinions on different matters in various jurisdictions. Learn more >>

BVR Briefing - Control Premiums: A Deep Dive into the New Data on Invested Capital Premiums

June 2021 PDF

BVR (editor)

Business Valuation Resources, LLC

This briefing, based on a recent webinar with valuation experts Timothy J. Meinhart and Nate Novak (Willamette Management Associates) puts current and best thinking into one reference. It is all you need to ensure alignment with Control Premium thought leadership. The Briefing also covers the recently improved FactSet Mergerstat/BVR Control Premium Study, historically the most reliable, comprehensive transactional database, which now provides an invested capital premium as well as the corresponding implied minority discount. Learn more >>

Comparing Growth Rates Used in Discounted Cash Flow Valuations

Estimating growth in net cash flows is one of the key components in applying the discounted cash flow (DCF) method in valuing any company, reporting unit, or other business unit. This paper explains the underlying assumptions of the DCF method and demonstrates how to compare the most commonly used basis for estimating net cash flows (sometimes referred to as free cash flows), expected organic growth, to historic estimates of growth of the subject company and ...

Is It Time to Terminate the Traditional Terminal Value?

All corporate valuation models rely on very long forecasts of free cash flows. The only question is whether those forecasts are accounted for explicitly by using an extended valuation model or implicitly in an estimate of the terminal value after an explicit short-term forecast period of five to ten years. Given current computing technology, there are good reasons to use projections running out multiple decades. Doing so gives a clearer picture of the long-run issues ...

Recent Developments in Delaware Valuation Cases

This article discusses current developments in Delaware case law as they relate to valuation. It reviews all relevant Delaware Supreme Court decisions since 2017 and all relevant Court of Chancery decisions since 2019. We discuss the emphasis being placed by the Delaware courts on using discounted cash flow for valuations in related party transactions, as well as the substantial reliance on transaction price as the valuation measure in arm's-length transactions that have a satisfactory negotiation ...

Business Valuation Review: A Lifetime in Support of the Profession

A Casual Interview with Jay E. Fishman, FASA ...

From the Editor

I hope this issue finds you and your families all safe and well. As I write this, I am sitting at my desk looking at snow falling peacefully in my yard on top of several feet of snow from prior storms. I read that over 70 percent of the U.S. is covered in snow, so I know that I am not alone. The snow is so beautiful in December, but by February and March I ...

From the Chair

The last time I wrote this letter we were all hoping for an end in sight to this pandemic. We have had more than a life-time’s share of historical events over the last 12 months. And here we are, almost exactly 1 year later still working from home, doing lots of virtual meetings and hoping for life at somewhat of a normal level. I hope that everyone has been healthy and safe and will stay ...

Control Premium Study Briefing Excerpt

Book Excerpts

 Control Premiums: A DEEP DIV E INTO THE NE W DATA ON IN V ESTED CA PITA L PREMIUMS A BVR BRIEFING EXCERPT Control Premiums: A Deep Dive Into the New Data on Invested Capital Premiums bvresources.com 2 Copyright © 2021 Business Valuation Resources, LLC (BVR). All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or ...

Tomorrow! Catch up on fair value for financial reporting

During a recent BVR Power Panel webinar, Ray Rath (Globalview Advisors) said there is “a lot of activity going on” in the area of fair value for financial reporting.

Zoom nightmare: trial verdict overturned

Wandering pets, faux backgrounds, technical glitches, and the like are common during Zoom calls, but it’s a serious matter when it comes to remote testimony in court.

Reminder: IRS is hiring BV experts

The IRS is looking to hire experienced business appraisers for six open positions in various locations across the U.S.

First hybrid (in-person and virtual) BV conference June 21-25 from NACVA

We’re looking forward to the first of the national BV conferences: the National Association of Certified Valuators and Analysts (NACVA) 2021 Business Valuation and Financial Litigation Hybrid and Virtual Super Conference to be held June 21-25 in Park City, Utah.

Full agenda available for ASA International Conference

The American Society of Appraisers (ASA) has posted the agenda for this year’s International Appraisers Conference to be held October 24-26.

Global BV News: Miss the free IVSC webinar series? No problem

Over 3,000 attendees from around the world listened to the International Valuation Webinar Series May 17-27 from the International Valuation Standards Council (IVSC).

Global BV News: CBV Congress marks 50-year milestone

The Chartered Business Valuators Institute (CBV Institute), Canada’s valuation professional organization (VPO), will present a very special Congress to mark the great milestone of reaching 50 years of service as a CBV profession.

BV movers . . .

Jeff George, CPA, ABV, has been admitted as a partner at Chicago-based Baker Tilly US LLP.

CPE events

Business Combinations and Fair Value for Financial Reporting. June 10, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Dr. G. William Kennedy (Duff & Phelps, A Kroll Business). CPE Credits: 2.0.

Insights from the inaugural National Economic Damages Virtual Conference

Attorneys and financial experts joined forces for the first-ever National Economic Damages Virtual Conference to discuss intellectual property damages, COVID-19 damages, forensic evidence, and the ins and outs of appearing in court.

Connecticut Supreme Court clarifies double-counting rule

In a recent decision, the Connecticut Supreme Court clarified this jurisdiction approach to double counting (or double dipping).

Management Projections Excerpt

Book Excerpts

 EXCERPT FROM BVR Guide to Management Projections and Business Valuation: Analysis and Case Law 111 SW Columbia St, Suite 750, Portland, OR 97201 (503) 479-8200 • www.bvresources.com Copyright © 2021 by Business Valuation Resources, LLC (BVR). All rights reserved. Printed in the United States of America. No part of this publication may be reprinted, reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of ...

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