Ethical Issues in Business Valuation
Do you know what ethics issues might arise when complying with business valuation and forensic standards? Do you know what all of the business valuation and forensic standards are? Do you know what ethics standards apply to each of those standards? Recently, a number of ethics questions have arisen relating to the application of business valuation and forensic standards. Many relate to conflicts of interest and independence issues. In this webinar, we will cover the ...
Cryptocurrency under the radar
At the recent AAML/BVR National Divorce Conference, this question was asked: On your client intake forms, do you have any questions about cryptocurrency?
Roundup of Recent and Planned Updates to Valuation Standards and Guidance
A recap for valuation experts, includes updated valuation standards charts, new planned guidance from the AICPA and The Appraisal Foundation, SEC rules, FASB projects, lease accounting, Rule 702, proposed legislation, and more.
BV News and Trends May 2022
A monthly roundup of key developments of interest to business valuation experts.
Valuation standards needed for digital assets
“An agreed-upon reliable valuation method does not exist for cryptocurrencies in 2022,” say the authors of a new paper, “Digital Asset Valuation.”
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.
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 ...
Valuing Shareholder Cash Flows
The integrated theory of business valuation provides a conceptual framework for disciplined analysis of valuation questions. Too often, valuation analysts are tempted to view individual components of a valuation assignment on a piecemeal basis. Adhering to the integrated theory helps valuation analysts develop base valuation conclusions, discounts, and premiums that are rooted in a shared perspective of the subject company and the subject ownership interest. In the first webinar of the three-part series, Chris Mercer ...
Reminder: Comments due on 2022-23 USPAP
The fourth exposure draft of proposed changes to the 2022-23 edition of USPAP is available for review, and the Appraisal Standards Board is accepting public comments. You can submit comments and access the exposure draft if you click here.
Feedback wanted on fourth draft of 2022-23 USPAP
The fourth exposure draft of proposed changes to the 2022-23 edition of USPAP is available for review and the Appraisal Standards Board is accepting public comments.
BVU News and Trends December 2020
A monthly roundup of key developments of interest to business valuation experts.
Comments wanted on third draft of 2022-23 USPAP
The third exposure draft of proposed changes to the 2022-23 edition of USPAP is available for review if you click here.
ASB public meeting on USPAP July 31
The Appraisal Foundation’s Appraisal Standards Board (ASB) will hold a public meeting via Zoom to discuss the second exposure draft of proposed changes to the 2022-2023 USPAP on July 31, at 1:00 p.m. EST/10:00 a.m. PST.
The Appraisal Foundation seeks board members
Many valuation experts give back to the profession by serving on various boards and committees.
Global BVU News and Trends March 2020
Business valuation news from a global perspective.
Analysts, management, and investors all benefit from better information on intangibles
The UK’s FRC is not alone in its expectations for improved reporting on intangible assets, though their discussion paper from February 2019 (‘Business Reporting of Intangibles: Realistic Proposals’) remains front and center as valuation organisations (and IASB/FASB) review current methods.
Value Drivers and Considerations for Valuing Hotels
While hotels are a business and as such may be appraised as any other business would be, there are some distinguishing factors that valuation experts need to consider. As with any business being valued, each case will be different, and there may be other tangible and intangible assets to consider for your subject hotel.
Global BVU News and Trends December 2019
Business valuation news from a global perspective.
Business Valuation Terms Need Restructuring Based on Value Drivers
The business valuation profession suffers from a muddling of concepts and terms. It is time to think about a recalibration of valuation terms that grows out of the foundation that has been laid by our original business valuation pioneers.
BVU News and Trends August 2019
monthly roundup of key developments of interest to business valuation experts.
The Appraisal Foundation seeks ASB and AQB board candidates
If you—or someone you know—has the desire to serve on one of The Appraisal Foundation’s national boards, the organization is currently conducting its annual search for qualified candidates to serve on the Appraisal Standards Board (ASB) and the Appraiser Qualifications Board (AQB).
USPAP updates explained in free webinar on May 22
The Appraisal Standards Board of The Appraisal Foundation recently published the Summary of Actions, which is an overview of the 2020-21 edition of the Uniform Standards of Professional Appraisal Practice (USPAP).
ASB unanimously adopts 2020-21 USPAP
The Appraisal Standards Board, an independent board of The Appraisal Foundation, adopted unanimously the 2020-21 edition of the Uniform Standards of Professional Appraisal Practice (USPAP).
Exciting times for UK business valuation
Writing for Business Valuation Update, Andrew Strickland (Scrutton Bland Chartered Accountants) notes that new techniques are now ‘sweeping away’ business valuation methodologies that have held sway for decades in the UK.
ASB to discuss 2020-21 USPAP April 5
On April 5, the Appraisal Standards Board (ASB) will lead a discussion about the fourth exposure draft proposals for the 2020-21 edition of the Uniform Standards of Professional Appraisal Practice (USPAP).