Personal Goodwill Excluded, Accounts Receivable Included in Professional Practice in Illinois Marital Dissolution Case
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
Schneider v. Schneider
The issue in this marital dissolution was the value of husband’s dental practice and whether personal goodwill and accounts receivable should be included in that value.
ASA International Appraisal Conference: Winds of Change Part 2 of 2
The ASA International Appraisal Conference held at the Marriott Waterside Hotel & Marina on July 14-16 in Tampa, Florida was anything but business as usual this year.
Parties failed to distinguish personal and practice goodwill
Wife’s expert, Richard Schwartz, testified that the fair market values of ADC and Gastro were $911,200 and $1,477,000, respectively,Husband was a gastroenterologist who owned a clinic ...
Valuation Based on Pricing Formula in Buy-Sell Agreement Upheld
Husband was a part owner of Pingree & Watterworth PA, an orthodontic practice.
Williams v. Williams
The issue in this marital dissolution was the fair market value of husbands medical clinic and surgery center. Goodwill was the major point of disagreement between the experts.
In re the Marriage of Watterworth
Issue is whether court erred in valuing orthodontic practice based on formula in buy-sell agreement.
Court values and distributes partner's interest in enterprise goodwill of Ernst & Young
One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y"), including his interest ...
Revised Opinion on Rehearing
In the February 2002 issue, we abstracted the Dec. 10, 2001, opinion in this case. Both parties filed petitions for rehearing, which were granted. This opinion on rehearing replaces the original opinion. The only material change in the new opinion addresses when the withdrawing partner's debt to the partnership should be offset.
S corp value and capital gains
How Do Unrealized Capital Gains Affect Valuation of S Corporation Stock? , Susan G. Massey, The Valuation Examiner , May/June 2002, pp. 26-29. The Tax Court recently agreed that it is appropriate ...
Bobrow v. Bobrow
One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y").
Intangible asset and intellectual property valuation in bankruptcy - part 2 of 2
This article is excerpted from a longer paper (available at BVLibrary.com ) that presents a four-step process to valuing and disposing of intellectual property and intangible assets in a bankruptcy ...
Valuation for SFAS 141 & 142
Matching Expectations with Motivations: Valuing Intangible Assets , Joel F. Johnson, M&A Today , Feb. 2002, pp. 1-3. With the release of SFAS 141 and 142, all intangible assets must be iden ...
Valuing sports franchise intangible assets
How to Value Professional Sports Franchise Intangible Assets , Eric A. Thornton , Insights , Special Issue 2002, pp. 9-17, Willamette Management Associates, www.willamette.com . The Internal Re ...
Association for Corporate Growth provides market insights
Following are highlights of selected presentations at the Association for Corporate Growth meeting in Orlando, April 10-13, 2002. The next annual meeting will be April 30 to May 3, 2003 at the Del Cor ...
What is going concern value?
I would be very interested in your comments about the following statement: "The value of the going concern refers to the total value of the property, including both the real property and ...
Private stock as collateral
Congratulations on another wonderful book, Business Valuation Discounts and Premiums. As I was reading the book, it occurred to me to ask my son-in-law what his bank would loan to a pr ...
Valuing your assets
Valuation: What Assets Are Really Worth , Alfred M. King , John Wiley & Sons, Inc. Available from Business Valuation Resources, 7412 S.W. Beaverton-Hillsdale Hwy, Suite 106, (888) BUS-VALU [287-82 ...
No Evidence to Support 'Going Concern Value' Adjustment
This is an appeal by the remaining partners of the trial court's findings in determining the value of the withdrawing partner's partnership interest as of the date of dissolution.
Treatise on intangible assets
Intangibles, Management, Measurement and Reporting, Baruch Lev, Brookings Institution Press, 2001. 1775 Massachusetts Avenue, N.W., Washington, D.C., 20036, www.brookings.edu . $42.95. 216 pp ...
FASB provides major new opportunity for appraisers - part 1 of 2
The two statements issued by FASB this fall, Statement No. 141, Business Combinations, and Statement No. 142, Goodwill and Other Intangible Assets, will change the accounting for intangible as ...
Marengo v. Bowen
NOTICE: THIS OPINION WAS REPLACED AFTER REHEARING. WE HAVE KEPT THE ORIGINAL OPINION HERE FOR REFERENCE AND COMPARISON PURPOSES.
FMV introduces detailed Restricted Stock Study
Discounts for lack of marketability are frequently the largest money issue in disputed valuation cases. The FMV study has researched the most data points for each transaction and thus can deliver the ...
GOODWILL HUNTING - AN OVERVIEW OF STATEMENT OF FINANCIAL ACCOUNTING STANDARD 141 (BUSINESS COMBINATIONS) AND 142 (GOODWILL AND OTHER INTANGIBLE ASSETS) FROM THE FINANCIAL STANDARDS ACCOUNTING BOARD
Travis W. Harms, CPA, & Andrew K. Gibbs E-Law Business Valuation Perspective , 2001-07, September 4, 2001 On June 30, 2001, the Financial Accounting Standards Board (FASB) issued the rewritt ...
In re the marriage of Lowry
At issue is the valuation of husband's electrical business.