BV News and Trends October 2024
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends September 2024
A monthly roundup of key developments of interest to business valuation experts.
AICPA unveils new valuation toolkit
If you do valuations for financial reporting (and you are a member of the AICPA Forensics and Valuation Services (FVS) section), check out a new toolkit from the AICPA.
Comments due soon on the revisions to the cheap stock guide
Comments are due soon—by September 20—on a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
AICPA Wants Feedback on Partial Revisions to Cheap Stock Guide
A working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation Guide (the “cheap stock” guide) has been issued, and the AICPA would like some feedback by September 20. This is part of a broader forthcoming update of the 2013 edition of the guide.
BV News and Trends August 2024
A monthly roundup of key developments of interest to business valuation experts.
Have you commented on the revisions to the cheap stock guide?
Comments are due by September 20 on a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
Have you commented on the revisions to the cheap stock guide?
Comments are due by September 20 on a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
BV News and Trends July 2024
A monthly roundup of key developments of interest to business valuation experts.
Reminder: Comments wanted on revisions to cheap stock guide
The AICPA’s Financial Reporting Executive Committee has released a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation guide.
Comments wanted on draft chapters of revised cheap stock guide
The AICPA’s Financial Reporting Executive Committee has released a working draft of two updated chapters from the AICPA Valuation of Privately-Held Company Equity Securities Issued as Compensation Guide.
What to Know From the ASA Fair Value Conference
Regardless of whether you practice in the area of fair value for financial reporting, there were some valuable insights offered at the ASA Fair Value Conference in New York City this past April. Many of the concepts and methodologies apply in other valuation contexts, so valuation analysts should keep up on developments in this area.
SEC has an uphill battle over nixed private fund rule, per PwC
Last month, we reported that the SEC’s Private Fund Adviser Rule, which was supposed to kick in starting later this year, was presenting opportunities for independent third-party valuation experts because of the increased reporting and disclosures the rule required.
Lingering high interest rates may trigger more goodwill impairments
Faced with elevated interest rates that show no signs of dropping, more companies will be forced to recognize goodwill impairments, according to a recent Wall Street Journal article.
What to know from the ASA Fair Value Conference
It was another great turnout for the ASA Fair Value Conference in New York City last week.
BV News and Trends April 2024
A monthly roundup of key developments of interest to business valuation experts.
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.
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.
‘Very Useful’ MPF Will Be Reissued in Revamped Form
Even if you do not practice in the area of fair value for financial reporting, valuers should take notice of a document that will be going out for public comment from the AICPA. The document is a revised version of the Mandatory Performance Framework, which was issued in connection with the Certified in Entity and Intangible Valuations (CEIV) credential, which was discontinued last year.
BV News and Trends February 2024
A monthly roundup of key developments of interest to business valuation experts.
Practice opportunity in new SEC rules for private funds
There is a “big opportunity” for valuation practitioners as well as accounting and attestation firms as a result of the new SEC rules designed to enhance the regulation of private fund advisers, remarked Justin Kuczmarski (NAV Valuation & Advisory LLC) during a session at the 2023 ASA International Conference recently in New Orleans.
Update on guidance regarding the company-specific risk premium
Expect to see an exposure draft of guidance on the company-specific risk premium during the first half of 2024, reported Christopher Armstrong (KPMG), at the winter edition of the ASA’s Fair Value Conference last week.
Tomorrow! ASA’s Virtual Fair Value Conference
Ray Rath (Baker Tilly US LLP) has put together an interesting program for a half-day conference tomorrow, December 7, the ASA 2023 Fair Value Virtual Conference—Winter, from 1:00 p.m. to 5:20 p.m. EDT.
BV News and Trends September 2023
A monthly roundup of key developments of interest to business valuation experts.