BV News and Trends May 2024
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends April 2024
A monthly roundup of key developments of interest to business valuation experts.
New edition of guide to physician practice valuation available
Subscribers to the BVResearch Pro platform now have online access to the 600-page Guide to Physician Practice Finance and Valuation by Mark O. Dietrich.
Appraisal Review: Common Areas of Critique and Risk in Litigation
In this presentation, we will address subjective valuation inputs and assumptions that require analyst discretion. Traditionally, these are the most contested inputs in litigation. Therefore, a strong understanding of the rationale behind these inputs is critical for successful analysis. Our presentation will include but is not limited to, a discussion of the following: (1) common areas of critique in the context of appraisal review; (2) examples of such subjective inputs and common rebuttal responses; and ...
Comments due this week on fair value exposure draft
The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.
For a valuation via arbitration, final means final
In a California case, the company that owns the Woodlands grocery store chain decided to buy the condominiums it was renting for its San Francisco store.
Midyear or End of Year Present Value Factors? Clues from Valuation in Discrete and Continuous Time
This article addresses whether appraisers should be using midyear or end-of-year present value factors. Although this is a topic that other authors and I have addressed, this article has some unique and novel approaches to the topic. The mathematics in this article accounts for cash flow growth within and between years rather than between years only, as others have modeled. We model in both discrete and continuous time, with discrete time in multiple time frames ...
How AI can impact healthcare valuations
It’s very unlikely that AI will replace physicians (that’s good news!), points out an interesting article, “Generative AI in Healthcare: Valuation Considerations,” by Todd Zigrang and Jessica Bailey-Wheaton, who are both with Health Capital Consultants.
Comments due March 31 on fair value exposure draft
The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.
Exposure draft now available on fair value
The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.
Global BVU News and Trends February 2024
Business valuation news from a global perspective.
Weaver releases two healthcare valuation insights
How are healthcare valuation trends in 2023 likely to affect activities in 2024 and beyond? This is addressed in “Health Care Valuation 2023 Year in Review” from Weaver.
March 1 deadline for TAF board candidates
The Appraisal Foundation (TAF) is searching for candidates to serve on its board of trustees, and three positions are available. Trustees provide oversight to the Appraisal Standards Board (ASB) and Appraiser Qualifications Board (AQB ...
Hardiman v. Woodlands Store, Inc.
This appeal in a California court involved a dispute over an appraisal of the plaintiffs’ 15% interest in a grocery store the defendant operated. The plaintiffs alleged that the award of the superior court was obtained by fraud and that the arbitrator prejudiced their rights. The appellate court found no basis for “disturbing” the appraisal-arbitration award.
Appellate Court (California) Declines to Set Aside Appraisal and Decision of Arbitrator
This appeal in a California court involved a dispute over an appraisal of the plaintiffs’ 15% interest in a grocery store the defendant operated. The plaintiffs alleged that the award of the superior court was obtained by fraud and that the arbitrator prejudiced their rights. The appellate court found no basis for “disturbing” the appraisal-arbitration award.
Reminder: TAF seeks candidates for its board of trustees
The Appraisal Foundation (TAF) is searching for candidates to serve on its board of trustees, and three positions are available.
TAF seeks candidates for its board of trustees
The Appraisal Foundation (TAF) is searching for candidates to serve on its board of trustees, and three positions are available.
Quantifying DLOMs for Minority and Controlling Interests
The discount for lack of marketability is one of the largest and most important adjustments made in the valuation of a privately held business. It is crucial to understand that an investor purchases the privately held interest at a discount to increase the rate of return on the investment. This increased rate of return offsets the additional risk the lack of marketability of the investment causes. This webinar will discuss how to use this concept ...
Global BVU News and Trends January 2024
Business valuation news from a global perspective.
Differences in Commercial Insurer Pay Rates Dominate Healthcare Valuation (Unless You’re Relying on Surveys)
Payment rates drive revenue and profit in the healthcare sector, and, therefore, without that knowledge, a valuation conclusion has only a random chance of being accurate.
BV News and Trends December 2023
A monthly roundup of key developments of interest to business valuation experts.
Global BVU News and Trends December 2023
Business valuation news from a global perspective.
CPT® Codes Drive Compensation, Business Valuation, and Regulatory Compliance in Healthcare
“Know them or practice at your peril,” says the author, who maintains that you cannot understand Stark Law requirements without understanding the CPT® codes for the particular medical specialty you are engaged to value.
Global BV News: CBV Institute adopts IVS
The Chartered Business Valuators Institute (CBV Institute), Canada’s valuation professional organization (VPO) and standard-setter, has announced that it will adopt International Valuation Standards (IVS).
BV News and Trends October 2023
A monthly roundup of key developments of interest to business valuation experts.