Look Under the Covers: Finding Assets and Income for a Divorce Valuation
Have you ever wondered how Business Valuation and Forensic analysis intercept? We know that financial data in a company’s books and records may not tell the entire story. But do you know how to analyze it to make your valuation more meaningful? This webinar will give you the steps to begin to unravel and follow the money which could lead to more accurate results.
Leases Pieces—Digesting the New Accounting Standards and Business Valuation Impacts
The mandatory adoption of ASC 842 (Leases) poses several unique challenges for business valuation experts and other financial service providers alike. Listen in as experts from Adamy Valuation and BDO review the new standard, break down its accounting implications and presentation in GAAP financial statements, and identify methods that ensure these changes are properly addressed in a valuation context.
Pinto v. Schinitsky
The Supreme Court of New York denied motions to dismiss assertions of excess compensation, payments to a consultant, and a salary paid to the defendant’s mother. The court also denied a Daubert motion to exclude the plaintiff’s expert on the reasonableness of compensation. The plaintiff’s expert, a CPA, was found to qualify even though reasonable compensation was not his competency for his practice.
New York Court Denies Claims in Three Damages Categories, Denies Daubert Motion to Exclude Experts
The Supreme Court of New York denied motions to dismiss assertions of excess compensation, payments to a consultant, and a salary paid to the defendant’s mother. The court also denied a Daubert motion to exclude the plaintiff’s expert on the reasonableness of compensation. The plaintiff’s expert, a CPA, was found to qualify even though reasonable compensation was not his competency for his practice.
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.
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.
Comments wanted on AICPA draft of business combinations guide
The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.
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.
AICPA releases draft of business combinations guide
The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.
Two state CPA society BV conferences coming up back-to-back
BVWire has had the pleasure of attending valuation conferences various state CPA societies sponsored.
BV News and Trends August 2022
A monthly roundup of key developments of interest to business valuation experts.
Global BV News and Trends August 2022
Business valuation news from a global perspective.
Key Lesson to Be Learned From Valuing a Strip Club
A strip club may bare all, but not when it comes to every bit of information an analyst needs to do a valuation. The trick is knowing the right questions to ask to discover these hidden factors that may impact value, and that goes for other types of businesses as well.
Highlights From the 2022 NYSSCPA BVLS Conference
Money laundering, earnouts, valuing debt, and SPAC enforcement are a few of the topics presented at the Business Valuation and Litigation Services (BVLS) conference hosted by the New York State Society of CPAs. Here are some key takeaways.
Valuing Nightclubs, Bars, and Adult Cabarets
That’s the title of the latest installment in BVR’s What It’s Worth series of industry-specific valuation guides.
Takeaways from the ASA Fair Value Conference
The 2022 ASA NY Fair Value Conference was held in hybrid form (online and in-person from Hoboken, N.J.) on June 16.
Sipko v. Koger, Inc.
The Supreme Court of New Jersey, in its second attempt to resolve this long-running shareholder dispute, a “thoroughly chewed apple”, and buyout, reversed the appellate court and remanded the case to the trial court for reinstatement of its valuation of the shareholder’s interest in two businesses and also agreed with the trial court that no marketability discount should be allowed to reduce the amount to be awarded to the plaintiff. The defendants chose not to call their own expert to provide an opinion of the fair value of the shareholder’s interests.
The Supreme Court of New Jersey Accepts Trial Court’s Value of Companies and Denies a Marketability Discount in a Contentious Buyout Dispute
The Supreme Court of New Jersey, in its second attempt to resolve this long-running shareholder dispute, a “thoroughly chewed apple”, and buyout, reversed the appellate court and remanded the case to the trial court for reinstatement of its valuation of the shareholder’s interest in two businesses and also agreed with the trial court that no marketability discount should be allowed to reduce the amount to be awarded to the plaintiff. The defendants chose not to call their own expert to provide an opinion of the fair value of the shareholder’s interests.
FASB hits ‘pause’ on goodwill project
The big news at the 2022 ASA NY Fair Value Conference last week was that the FASB has dropped its project on goodwill, but it could be revisited in the future.
Human capital and valuation explored in new paper
Everyone knows the phrase “our people are our most valuable asset,” but just how does human capital generate value for organizations?
Global BV News: New edition released of Business Analysis and Valuation: IFRS
Cengage has released the 6th edition of Business Analysis and Valuation: IFRS Edition in the educational market.
Stout releases guide to ASC 842
Accounting Standard Codification (ASC) 842 is the new lease standard, and Stout has released a guide designed to give practical guidance and key takeaways from their experience with both public- and private-company adoptions.
BV News and Trends May 2022
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends March 2022
A monthly roundup of key developments of interest to business valuation experts.