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Global BV News: Significant variations in Europe regarding intangibles accounting

A new survey reveals that there are significant variations between jurisdictions in Europe in the accounting treatment of intangibles by small and midsize enterprises (SMEs).

Updated Finance and Accounting for Lawyers now available

An introductory text for attorneys working with accounting and the business valuation world has been revised.

FASB seeks to simplify fair value for private-company shares

The Financial Accounting Standards Board (FASB) has issued a proposal drafted by the Private Company Council (PPP) that would simplify how private companies determine the fair value of the shares underlying a share-option award on its grant date or modification date.

Valuation of Inventory: Taking Stock of the Guidance

Given divergences in both practice and guidance, inventory valuation can seem challenging. In this webinar, Anthony Pumphrey will illustrate simple, straightforward modifications to the valuation of inventory that you can incorporate into your valuation process. Review what comprises the book value of inventory and valuation guidance from the FASB, the IRS, and the AICPA. Next, walk through an example valuation of raw materials, work-in-progress, and finished goods in accordance with this guidance. The example provided ...

Financial Triage: Five One-Page Tools for Appraisers That Add Value During Transition Or Crisis

There are five simple, but powerful tools, financial experts can use to help their clients manage precious cash, increase diminished revenues, and concentrate people resources during business crises. The tools, i.e. RCF, DRC, CCO, BPM, and SMM and have been deployed for nearly two decades in businesses throughout North America ranging from sole proprietorships to Fortune 500 companies. They are ideally suited to businesses needing immediate cash and revenue enhancement supplemented by sustainable actions. Join ...

BVLaw Case Update

Join Jim Alerding, a veteran valuator, and Sylvia Golden, BVR’s legal editor, for a discussion of some of the most consequential recent valuation decisions. This selection of state and federal cases includes two key state court rulings on the use of discounts in valuing minority interests in buyback situations, a state court decision on the admissibility of calculations of value in divorce proceedings, an expansive statutory appraisal ruling involving a public company from a North ...

Early Stage Valuation: A Fair Value Perspective

June 2020 978-1-119-61363-3 Hardcover

Antonella Puca

John Wiley & Sons, Inc.

Early Stage Valuation: A Fair Value Perspective provides a comprehensive review of the current methodologies used to value Early Stage Enterprises (ESEs) at fair value for financial reporting, investment, and mergers and acquisitions. Author Antonella Puca, Senior Director with Alvarez & Marsal Valuation Services in New York, provides accurate, up-to-date information on recent guidelines and new approaches for valuation assessments. Learn more >>

Valuing Residential and Commercial Construction Companies

Cash flow seasonality, bid requirements, license particulars, economic forces, and ubiquitous litigation are all hallmarks of the residential and commercial construction industries and all unique factors when appraising a construction company. Join What it’s Worth guide author and expert Pasquale Rafanelli for a full inspection of residential and commercial construction company valuation issues from accounting methods to value drivers. Avoid the common valuation mistakes that appraisers make and learn to answer the one question on ...

The operating profit ‘free-for-all’ may end with new IASB presentation standards

Financial analysts often start DCF valuations with ‘operating profit’ as stated on the enterprise’s income statement and then adjust prior to deriving enterprise values.

Discounts inappropriate in valuing minority interest in mandatory buyback, appeals court rules

When a minority shareholder in an Indiana company was terminated as a director and officer, a dispute arose over whether, under a buyback agreement, the use of discounts for lack of control and marketability was permissible in valuing his shares.

Accounting Issues to Consider When Valuing Construction Firms

Commercial and residential construction contractors use special methods of accounting that, if misunderstood by valuation analysts, can significantly impact a conclusion of value. This is a discussion of the main accounting issues for these firms.

BVU News and Trends April 2020

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

Global BVU News and Trends April 2020

Business valuation news from a global perspective.

New FRC guidance confirms lack of substantive changes in corporate reporting and audit during Brexit transition period

The Financial Reporting Council (FRC) and Department for Business, Energy and Industrial Strategy (BEIS) released FRC/BEIS letter on accounting and corporate reporting during transition period and FRC/BEIS letter for auditors during transition period late last month.

Millennials and auto trends in D&P ‘Valuation Insights’ 1Q20

Surprisingly, millennials place a material value on car ownership, and a high percentage expect to make another car purchase in the next five years, according to a recent survey from Duff & Phelps.

Facing a roadblock to your site visit?

During a recent BVR webinar, Karolina Calhoun (Mercer Capital) discussed valuation adjustments and potential forensic implications in litigation.

Explanations of all new FASB guidance in one spot

A convenient tool for understanding all of the new financial reporting standards from the FASB is available on the organization’s own website, points out an article in the Tennessee CPA Journal (January/February 2020).

Global BV News: New edition of book on valuation under IFRS

The third edition of Company Valuation Under IFRS addresses the implications for analysis, modelling, and valuation of key aspects of the International Financial Reporting Standards (IFRS), and it describes the key differences between IFRS and U.S. GAAP treatments and their implications for the analysis.

Valuation Adjustments & Potential Forensic Implications in Litigation

In a contentious divorce, shareholder dispute, damages matter, or other litigated corporate matter involving the valuation of a closely held business, the issues can be multifaceted and may require additional forensic investigative scrutiny. As such, it is important to consider the potential forensic implications of valuation adjustments as they may lead to other analyses. Join Karolina Calhoun for an examination of what adjustments you may need to consider and what to watch for in different ...

New lease rules jolt stock returns

Stock valuations took a one-time shock in the first quarter of 2019, possibly because of the new lease accounting standards from the Financial Accounting Standards Board, according to an article in the Wall Street Journal.

Global BVU News and Trends January 2020

Business valuation news from a global perspective.

Fair Value Measurements in 2020

CEIV. MPF. IVS. In the world of Fair Value Measurement it can be hard to keep your acronyms straight let alone keep your pulse on the latest developments. Expert Mark Zyla leads the demystifying session to help the rest of us to stay current on the issues. Bring questions and start 2020 off right with a kick off session from the man who literally wrote the book on Fair Value Measurements.

BVU News and Trends December 2019

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

Global BVU News and Trends December 2019

Business valuation news from a global perspective.

Global BVU News and Trends November 2019

Business valuation news from a global perspective.

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