Common Errors Addressed in Final AICPA Business Combinations Guide
At the ASA conference, Adam Smith of PwC, who was on the task force for the guide, discussed some common errors in practice the guide addresses, particularly with respect to the returns on intangible assets and inventory valuation.
BV News and Trends January 2025
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends December 2024
A monthly roundup of key developments of interest to business valuation experts.
AICPA releases final business combinations guide
The AICPA has released the final Accounting and Valuation Guide—Business Combinations, which provides guidance and illustrations regarding the accounting and valuation considerations for business combination transactions.
BV News and Trends November 2024
A monthly roundup of key developments of interest to business valuation experts.
CEIV MPF being revamped; CVFI alive and well
The Mandatory Performance Framework (MPF), which was issued in connection with the now-discontinued Certified in Entity and Intangible Valuations (CEIV) credential, will be revised to become the Valuation Performance Framework (VPF).
New vendors emerged at the AICPA FVS conference
One of the perks of attending a conference in person is being able to chat with the various vendors in the exhibit hall.
New faces, ideas highlight the AICPA FVS conference in Dallas
BVWire attended the AICPA and CIMA Forensics and Valuation Services Conference in Dallas last week, and we were impressed by the number of new and younger faces we saw—both attending the event and making presentations.
IRS Warns Cannabis Firms: 280E Is Still Alive and Kicking
An IRS staffer at the AICPA & CIMA Cannabis Industry Conference says that cannabis firms cannot wake up yet from the 280E nightmare until rescheduling happens—although some firms are acting as if their troubles are already over.
BV News and Trends October 2024
A monthly roundup of key developments of interest to business valuation experts.
SEC will put more scrutiny on hard-to-value assets
The Securities and Exchange Commission (SEC) has announced its 2025 examination priorities for registered investment advisers and investment companies, broker-dealers, and other registered entities that are subject to inspection by the commission’s Division of Examinations (EXAMS).
Next week! AICPA FVS conference in Dallas and online
BVWire is off to Dallas next week for the second of the “big three” valuation conferences, the AICPA & CIMA Forensic & Valuation Services Conference, October 28-30.
New fast tracks emerge for the CPA and CVA
Comments are due December 6 on an AICPA exposure draft that would ease the “150-hour rule” required to become a CPA.
AICPA FVS conference in Dallas, October 28-30
At the end of this month, BVWire will head to Dallas for the second of the “big three” valuation conferences, the AICPA & CIMA Forensic & Valuation Services Conference, October 28-30.
BV News and Trends September 2024
A monthly roundup of key developments of interest to business valuation experts.
AICPA unveils new valuation toolkit
If you do valuations for financial reporting (and you are a member of the AICPA Forensics and Valuation Services (FVS) section), check out a new toolkit from the AICPA.
Appraisers converge in Portland, Ore., for the annual ASA confab
At the time of this writing, BVWire is in Portland, Ore., for the first of the “big three” U.S. valuation conferences for the year.
Comments due soon on the revisions to the cheap stock guide
Comments are due soon—by September 20—on a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
AICPA Wants Feedback on Partial Revisions to Cheap Stock Guide
A working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation Guide (the “cheap stock” guide) has been issued, and the AICPA would like some feedback by September 20. This is part of a broader forthcoming update of the 2013 edition of the guide.
Have you commented on the revisions to the cheap stock guide?
Comments are due by September 20 on a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
Valuation takeaways from the AICPA cannabis confab
Two topics at last week’s AICPA & CIMA Cannabis Industry Conference in Colorado came up in just about every session over the three days of the event: the 280E tax issue and rescheduling.
Agenda available for the AICPA FVS Conference in Dallas October 28-30
BVWire will be heading to Dallas for the AICPA & CIMA Forensic & Valuation Services Conference October 28-30.
Have you commented on the revisions to the cheap stock guide?
Comments are due by September 20 on a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
Reminder: Comments wanted on revisions to cheap stock guide
The AICPA’s Financial Reporting Executive Committee has released a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
AICPA offers five-day school for BV newbies
If you or someone on your staff wants to move into the practice of business valuation, consider the AICPA and CIMA 2024 National Business Valuation School, which will be held live in Denver from August 12 to 16.