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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 ...

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 ...

Mission Critical in Divorce: 10 Key Insights in 50 Minutes-a Free AAML/BVR Virtual Divorce Conference Preview

Brought to you by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR), this free preview for the Virtual Divorce Conference brings together attorneys, valuation professionals, and industry experts in a one action-packed, 60-minute session. Get short compelling lessons that you need to know now. This year’s conference focuses on the topics most impacted by divorce, and anyone serving business owners involved in matrimonial dissolution can get access to this premium preview ...

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 ...

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 ...

Valuation and Covid-19 Update: BVR Townhall and Q&A

In part two of this town hall-style event, Michelle Gallagher, Gary Trugman, Stacy Collins, and Harold Martin talk through key impacts of COVID-19 on valuation issues. From cost of capital to family law to guideline companies, the impact on the inputs, approaches, and the business we value is profoundly felt. Experts who have weathered financial crises before are doing a yeoman’s job of keeping current with the ever-changing information. Send early questions and comments to ...

BVU News and Trends October 2019

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

AICPA releases final PE/VC guide

The AICPA has released the final version of a new accounting and valuation guide, Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies, which provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments investment companies hold within the scope of FASB ASC 946.

BVU News and Trends September 2019

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

BVU News and Trends July 2019

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

CPAs worried about financial instrument valuations

Over half (55%) of CPAs at companies with complex financial instruments on their books say they are concerned about the valuation of derivatives, according to the AICPA’s “Economic Outlook Survey” for the second quarter of 2019.

Final PE/VC guide out soon from the AICPA

This August or September, you can expect to see a final version of the AICPA’s new Accounting and Valuation Guide Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies.

BVU News and Trends April 2019

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

Reminder: Comments due on new forensics standard

Comments are due February 28 on the proposed Statement on Standards for Forensic Services No. 1 (SSFS 1) developed by the AICPA’s Forensic and Valuation Services Executive Committee (FVSEC).

BVU News and Trends February 2019

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

AICPA issues new forensics standard

There is often an overlap between valuation work and forensics, so a new standard for forensic services should be of interest to valuation experts.

BVU News and Trends January 2019

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

New tax law gets the spotlight at the AICPA FVS conference

BVWire attended the AICPA Forensic & Valuation Services Conference November 5-7 in Atlanta where there were a number of good sessions on the Tax Cuts and Jobs Act (TCJA), which impacts “everything” in valuation.

BVU News and Trends November 2018

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

BVU News and Trends October 2018

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

Two options for streaming the AICPA FVS Conference

If you can’t travel to Atlanta for the AICPA Forensic & Valuation Services Conference November 5-7, you can still attend it online with two options.

BVU News and Trends September 2018

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

Full agenda now available for AICPA’s FVS Conference

The full agenda for the AICPA Forensic & Valuation Services Conference taking place November 5-7 in Atlanta is now available.

BVU News and Trends August 2018

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

Registration open for AICPA’s annual FVS conference

Start planning now to attend this year’s AICPA Forensic & Valuation Services Conference November 5-7 in Atlanta.

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