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Mercer Predicts a Shakeout in the U.S. BV Credentialing Landscape

Intense competition will trigger a consolidation among the three business valuation credentialing organizations in the U.S., predicts Chris Mercer (Mercer Capital), speaking at the recent NACVA conference.

How many BV credentialed members are in the three U.S. VPOs?

The AICPA, American Society of Appraisers (ASA) and the National Association of Certified Valuation Analysts (NACVA) are the three main valuation professional organizations (VPOs) in the U.S. that issue business valuation credentials.

Alerding Gives an Update on BV Standards and Guidance

What have you missed in terms of new and updated standards and guidance? Find out from veteran valuation expert Jim Alerding (Alerding Consulting), who has been involved in the development of some of the key standards.

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.

Updates to BV standards and guidance you should know

Constantly evolving, business valuation standards and guidance come from a variety of sources.

Review and Update of BV Standards and Guidance—What You Need to Know

Valuation standards and guidance areas of business valuation are constantly expanding and being updated. The increase in business valuation worldwide has had a lot to do with this expansion, as has the increase in valuation within financial statements worldwide. Jim Alerding will explore the current status of business valuation standards and other guidance documents, including new standards and new areas of discussion and guidance concerning business valuation. The program will provide the attendee with information ...

Professional Standards for Certified Public Accountants, Economists, and Other Financial Experts

Financial experts may be subject to standards of professional practice from a number of sources when they measure lost profits damages and give related expert testimony. The sources can include governmental regulators as well as professional membership organizations and societies. In addition, a technical community may establish professional standards of practice in other ways.

Tips and Techniques for Detecting Misrepresentations in Business Interruption Claims

Business interruption insurance claims are on the rise, and analysts need to be on the lookout for misrepresentations. Michael Haugen, CPA, CFF, CFE (JS Held) conducted a session on this at the recent AICPA FVS Conference, and it’s an area where valuation experts would do well to bolster their knowledge and skills in financial forensics. During his session, Haugen gave some tips on how to “sniff out” misrepresentations in these claims. In the recent Business Valuation Update (BVU) article, “14 Ways to Detect Misrepresentations in Business Interruption Claims,” Haugen classifies specific techniques to detect misrepresentations in business interruption claims.

BVU News and Trends March 2021

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

Insights, Tips, and Practical Advice From the AICPA FVS Conference

A recap of some valuable takeaways on the use of market transactions, valuations for bankruptcy, valuing private debt, ESOPs, business interruption claims, virtual testimony, and much more.

Forecasting: Removing Rose Colored Glasses

Projections are commonly relied on for business valuations, lost profits analyses, reorganization plans, and a host of other projects within litigation. Using forensic accounting analysis, the speaker will address “rose-colored” projections and how to work with them. Expert Josh Shilts will discuss how to increase confidence levels of projections using macro and micro market data along with statistical analysis.

Business Valuation Ethics

With valuation standards issued by AICPA, NACVA, ASA, and USPAP 2020-2021, it is easy to see how complying can be complex. Join Scott Saltzman to obtain a better understanding of the valuation standards that are applicable to you and those that may be applicable to an opposing expert. Any engagement can turn into a litigation matter so making sure you are crafting a complete compliant and competent report in accordance with your professional standards is ...

BVU News and Trends January 2021

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

Navigation Through the Maze in Complex Debt Instruments Valuation

Global convertible security issuance has surged in the wake of the COVID-19 outbreak as companies rush to raise cash to see them through the economic impact. This has resulted in an increase in demand for fair valuation requirement for convertible instruments. However, determination of fair value of convertible instruments can be a challenging task. Multiple provisions and attributes of the underlying security need to be considered and modeled. Join Mark Zyla, Rajesh C. Khairajani, and ...

Reminder: Comments due on AICPA’s proposed standard on financial instrument valuation

The AICPA’s Auditing Standards Board (ASB) has proposed a standard designed to provide practitioners with more guidance on auditing management’s estimates of the fair value of financial instruments, including on the use of pricing services.

ESOP valuation FAQ guide is in the works at the AICPA

A new AICPA FAQ guide is being prepared on ESOP valuations, say Natalya Abdrasilova (Wipfli LLP) and Steven L. York (Stern Brothers Valuation Advisors), who spoke at the recent AICPA FVS Conference.

Power Panel: Live Expert Answers for Today’s Tough BV Questions

What is in store for 2021? While we don’t have a crystal ball, we do have the next best thing. Thought leaders Jay Fishman, Jeff Tarbell, Michelle Gallagher, and Ken Pia are on hand to answer your questions on what is changing, trends within the profession, and thought processes behind tackling tough problems. What’s more, if you send in a video of yourself asking the question, you will get free admission to the session. Use ...

BVU News and Trends December 2020

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

AICPA urges Congress to act on PPP-related deductions

New guidance from the IRS says that, if a business “reasonably believes” that its Paycheck Protection Program (PPP) loan will be forgiven, the costs related to that loan are not deductible.

AICPA honors outstanding contributors to FVS fields

During the 2020 AICPA Forensic and Valuation Services (FVS) Conference, a number of individuals were recognized for their contributions during the past year.

AICPA proposes new standard on financial instrument valuation

The AICPA’s Auditing Standards Board (ASB) has proposed a standard designed to provide practitioners with more guidance on auditing management’s estimates of the fair value of financial instruments, including on the use of pricing services.

BVWire to cover AICPA FVS conference November 9-11

BVWire is looking forward to the AICPA’s Forensic and Valuation Services Conference live online November 9-11.

BVU News and Trends October 2020

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

AICPA addresses fair value of digital assets

The AICPA has added 13 questions and answers to its practice aid, Accounting for and Auditing of Digital Assets.

Case Studies in Contingent Consideration

A significant component of the transaction price in an M&A or buyout transaction often consists of proceeds that are “contingent” upon the target company’s achievement of certain performance targets after the closing has taken place. From the perspective of the seller, “contingent consideration” represents the right to receive additional assets or equity interests from the buyer (earnout), or the obligation to return part of the proceeds from the transactions (clawback) if specified future events occur ...

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