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COVID-19 to Trigger More Requests for ‘Risky’ Calculation Reports, Expert Says

It’s a settled matter about whether calculation reports “can” be used, but “should” they be used is another issue. Veteran valuation expert Kevin Yeanoplos (Brueggeman and Johnson Yeanoplos PC) explores this concern in a session at the recent BVFLS conference sponsored by the Virginia Society of CPAs (VSCPA).

Calculations of value are admissible in divorce, Alabama appeals court confirms

About two years ago, in Rohling v. Rohling, an Alabama appeals court upheld a trial court’s decision to admit into evidence a qualified expert’s estimate about the value of the owner spouse’s business based on a calculation engagement.

BVU News and Trends November 2019

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

Rohling the Dice With a Calculation Engagement

In a divorce case in Alabama. An appeals court affirmed the trial court’s acceptance of a calculation engagement. But the case does not represent a legitimate victory for calculation engagements as much as it represents a win by forfeit.

Some courts prefer back-of-the-envelope calculations, expert says

Although some appraisers are categorically opposed to calculation engagements, it is not unusual for courts to want a back-of-the-envelope calculation, a veteran BV expert says.

Calculation engagements receive mixed reactions from courts

If the appraisal profession is conflicted over the validity of calculation engagements, so are courts, as a brief review of court decisions on the BVLaw platform shows.

Calculation engagements headline NACVA Connecticut chapter conference

There was a lot of interest in the audience on calculation engagements, which was the lead-off presentation by Jim Alerding (Alerding Consulting LLC) at a full-day conference sponsored by the Connecticut chapter of the National Association of Certified Valuation Analysts (NACVA).

BVU News and Trends May 2019

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

Should you assume your clients are totally clueless?

Amid the ongoing debate over the use of calculation reports (see prior coverage), the author of the original article that sparked the discussion made an intriguing point.

Calculation Engagements: Still Broken, Still Bad

A response to a rebuttal of the author’s previous article which strongly criticizes the use of calculation engagements.

Letter to the Editor: Calculation Engagements and USPAP

In response to the recent controversy over the use of calculation engagements. BVU recently published several articles on calculation engagements, and this letter is in response to those articles.

Valuation or Calculation: A Bad Appraisal Is Still a Bad Appraisal

A response to the recent controversy over the use of calculation engagements.

BVU News and Trends November 2018

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

Rebuttal to calculation report comments

In last week’s issue of BVWire, we included some comments from readers about two articles (see “Calculation Report Controversy” link) we posted, one of which urges valuation experts to stay away from calculation engagements and a rebuttal article that disagrees with some of the points made.

Readers comment on calculation report controversy

Are calculation engagements a good thing or bad thing for the valuation profession?

Calculation Engagements: The REAL Story

The authors respond the article "'Breaking Bad' in the Valuation Profession" and discuss recent AICPA guidance on calculation engagements.

Article sparks calculation report controversy

Some valuation experts are of the opinion that calculation engagements are not a good thing for the profession.

Expert’s Detailed Risk Analysis Bolsters Use of Deep Discount in Law Firm Valuation

In buyout dispute over law firm interest, court credits firm’s expert, noting his extensive relevant experience, his taking care to value interest under fair market value standard, as required by the partnership agreement, and his detailed risk analysis to support a deep discount.

Fredericks Peebles & Morgan LLP v. Assam

In buyout dispute over law firm interest, court credits firm’s expert, noting his extensive relevant experience, his taking care to value interest under fair market value standard, as required by the partnership agreement, and his detailed risk analysis to support a deep discount.

‘Breaking Bad’ in the Business Valuation Profession

The increasing use of calculation engagements seriously compromises the valuation profession’s historical standards of reliability and independence.

‘Breaking Bad’ in the BV profession

Just like the character in the hit drama series, some good appraisers are going “bad” by doing calculation engagements—dubbed “valuation meth” by Michael Paschall (Banister Financial Inc.) in a new article.

Bankruptcy Court Favors DCF to Value Dissociated Interest

Court finds debtor’s fraudulently conveyed interest represents a dissociated interest that is held by the estate; appropriate valuation date is date of trial, and DCF analysis, as modified by court, best captures value of the interest at that time.

Hanckel v. Campbell (In re Hanckel)

Court finds debtor’s fraudulently conveyed interest represents a dissociated interest that is held by the estate; appropriate valuation date is date of trial, and DCF analysis, as modified by court, best captures value of the interest at that time.

Court Trusts Process to Test Expert’s Calculation of Value

Calculation reports periodically become a point of contention in litigation in trial and appeals courts. Courts have responded in different ways to questions about their usefulness and reliability. A recent case explores the issue of whether expert testimony based on a calculation of value is admissible under Daubert. Prior to marriage, the husband founded a company that marketed and sold Steel Seal, a car repair product that sealed blown head gaskets. The company ...

Hipple v. SCIX, LLC

Trial court finds plaintiff expert’s testimony based on a calculation of value instead of a full appraisal is admissible under Daubert because it is a form of engagements approved by the AICPA and the expert explained his methodology and assumptions.

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