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BVU News and Trends May 2019

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

BVU News and Trends April 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.

Recording available of Hitchner’s 2018 BV highlights

Jim Hitchner (Valuation Products and Services) does an annual rundown of the prior year’s new need-to-know BV concepts, data, models, and methods (see our coverage of his latest update).

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.

Hitchner outlines BV highlights of 2018

During his annual update webinar, Jim Hitchner (Valuation Products and Services) does a rundown of the new need-to-know BV concepts, data, models, and methods.

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?

Alabama divorce court adopts result of calculation engagement

There is a split in the valuation community as to the merit of calculation engagements. As we recently reported, some valuators are adamantly opposed to doing them, whereas other appraisers believe that calculation engagements have a rightful place in their tool kit.

Article sparks calculation report controversy

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

Calculation engagement value holds up in Alabama divorce litigation

Many valuators are adamantly opposed to doing calculation engagements, as we recently reported.

‘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.

Appeals Court Validates Trial Court’s Reliance on Calculation of Value

Appeals court rejects claim that expert’s value determination pursuant to a calculation engagement rather than a valuation engagement was unreliable; trial court properly considered limitations inherent in a calculation engagement when crediting expert’s value estimate, appeals court says.

Rohling v. Rohling

Appeals court rejects claim that expert’s value determination pursuant to a calculation engagement rather than a valuation engagement was unreliable; trial court properly considered limitations inherent in a calculation engagement when crediting expert’s value estimate, appeals court says.

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.

A.C. v. J.O.

In divorce case, New York trial court prefers excess earnings over price-to-revenue method to value wife’s dental practice, because the former accounts for the business’s lack of tangible assets—a fact specific to professional offices in New York where re ...

In re Marriage of Price and Turkanis

Court approves use of comparable sales data in valuing high-tech startup company, even though comparable transactions took place within one year after the valuation date.

More Problems With Using Preliminary Valuations in Divorce

Court rejects accountant’s preliminary valuation as lacking sufficient financial support to evidence value of marital business.

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