Asset approach valuation upheld, but speculative tax consequences should not be considered
This case comes to the appellate court from the Iowa District Court where a dissolution of marriage decree was entered.
In re the Marriage of Moser
At issue is the valuation of husband's veterinary practice.
Zero goodwill in veterinary practice absent noncompete agreement
In this marital dissolution case, the wife appealed the valuation of her husband's veterinary practice, claiming that the trial court incorrectly valued the goodwill of the practice at zero.
A lawyer's guide to asset-based approaches to business valuation
Generally, asset-based approaches to valuation deal with a simplified view of the net assets and liabilities of a corporation. Fair market value is determined under asset-based approaches by using the ...
Revenue Ruling 68-609
Rev. Rul. 68-609 n1 n1 Prepared pursuant to Rev. Proc. 67-6, C.B. 1967-1, 576. SECTION 1001. - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS 26 CFR 1.1001-1: Computation o ...
Valuation of Intangible Assets in Dot.Com and Intellectual Property Insensive Companies, Reilly, Robert F.
American Journal of Family Law , Spring 2001, Volume 15, Number 1 Noting the volatile stock market and mergers and acquisitions market, this article focuses on identifying and valuing intangi ...
Roger Edmondson v. American Motorcycle Association, Inc.
The U.S Court of Appeals for the 4th Circuit reversed the lower court award of damages for conversion of an interest in a joint venture to host and promote amateur and professional motorcycle racing.
Professional degrees and licenses as marital assets
Intangible assets, such as professional degrees and licenses, have met with varied characterizations by family law courts throughout the United States. This article will consider how courts have treat ...
Intellectual property valuations increasingly important
Please search the BVPapers section for a 20-page paper on Intellectual Property Valuation. Shannon Pratt: What's happening in the intellectual property (IP) world today that's affecting intellectual property valuations? Jim Rigby: First, let's define intellectual property for your readers. Intellectual property is a subset of the assets that we refer to as intangible assets. Intellectual property (IP) includes assets such as trademarks, patents, copyrights, and trade secrets. We see four primary trends that are having an effect on or that will have ...
"Less time to write-off goodwill"
"FASB Focuses on Intangible Assets," Scott L. Beauchene , Valuation Strategies , March/April 2000, pp. 4-11, 47. This article discusses the Financial Accounting Standards Board (FASB) September ...
Valuing businesses with simple operations
The Business Valuator , MicroCourse Pty Ltd, 130 Vincents Rd., Pelverata Tas 7150 Australia, 61 3 6239-6062, (fax) 61 3 9923-6700. $67. All ordering is via the Web site, www.microcourse.com . Delive ...
Chipping away at computer software valuation
"Valuation of Data Processing Intangible Assets" Reilly, Robert F., Pamela J. Garland, Valuation Strategies , May/June 1999, pp. 26-40, 48. This article presents a comprehensive approach to identif ...
Assessing the Quality of Company Earnings
Brown, Terry S., "Assessing the Quality of Company Earnings," CPA Litigation Service Counselor , March 1999, pp. 8-9. An appraiser's ability to read, understand, and interpret financial state ...
Goodwill and covenant not to compete held not marital assets
Among the many issues raised in this appeal is whether the trial court abused its discretion when it assigned a value of $352,000 to husband's medical practice based upon a valuations that included goodwill.
IBA Conference
n The court appointed expert Darrell V. Arne, CBA, ASA, CPA, CBI Arne & Co. Albuquerque, NM Darrell emphasized that there is a demand for court-appointed experts, courts and litig ...
Kricsfeld v. Kricsfeld
At issue is the valuation of husband's diagnostic and internal medicine corporation.
Judge David Laro addresses 1998 AICPA Conference
Judge Laro emphasized the importance of valuation in the tax context with an impressive statistic: Taxpayers file approximately 15 million forms per year with a valuation of some property included.
Eisenburg, Theodore, Sundgren, Stefan, and Wells, Martin T., "Larger board size and decreasing firm value in small firms."
Eisenburg, Theodore, Sundgren, Stefan, and Wells, Martin T., " Larger board size and decreasing firm value in small firms." Journal of Financial Economics , April, 1998, pp. 35-53. Researchers in ma ...
Relief-From-Royalty Method Inappropriate for Sale of Intangible Assets
In January 1985, Carnation Co. became a consolidated subsidiary of Nestle Holdings Inc.
Nestle Holdings, Inc. v. Commissioner
Issue is the capital gains realized by Nestle Holdings, Inc. when it acquired the intangible assets of Carnation Company.
Discretionary earnings valuation method used for smaller companies
The "multiple of discretionary earnings method" is gaining acceptance as a method for valuing small companies, but the user must understand it, or it may be misapplied. Three key questions To ...
Michael Munao and Charlene Munao v. Nicholas Lagattuta, et al.
The Illinois Court of Appeals, 3rd Division, affirmed the lower court's valuation of collateral—a restaurant's fixed assets and inventory.
Valuing intangible assets
I am interested in methodologies concerning valuations of intangible assets, particularly intellectual properties such as film and music libraries (e.g. musical titles owned by recording com ...
CHIPS release updated Physician Practice Acquistion Resource book
Cleverley, William O., Ph.D., CPA, Patrick J. Knott, MBA, and Carson F. Dye. The 1997-98 Physician Practice Acquisition Resource Book. The Centerfor Healthcare Industry Performance Studies. 1550 Ol ...
Tax Court Denies Amortization of Lion's Share of Employment Agreement and Noncompete Payments
The Totem Lake dealerships of Kirkland, Wash., while under the ownership of Mr. Wright, experienced a great deal of negative publicity which resulted in sustained financial losses for 1986 and 1987.