BV News and Trends January 2023
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends November 2022
A monthly roundup of key developments of interest to business valuation experts.
New FASB rules on crypto coming in first half of 2023
Under proposed accounting rules, fungible tokens will be measured at fair value as opposed to the cost (less impairment) model.
AICPA session reiterates request for comments on business combinations guide
A session at this week’s AICPA FVS conference discussed the recently released Draft Accounting and Valuation Guide, Business Combinations, which provides guidance and illustrations regarding the accounting and valuation considerations for business combination transactions.
Recap of the ASA New York Fair Value Conference
Important takeaways from the recent conference on these topics: global cost of capital, ASC 718 valuations, ESG impacts on value, discount rate for intangibles, hard-to-value securities, SPAC warrants, and more.
BV News and Trends September 2022
A monthly roundup of key developments of interest to business valuation experts.
Comments wanted on AICPA draft of business combinations guide
The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.
AICPA releases draft of business combinations guide
The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.
BV News and Trends August 2022
A monthly roundup of key developments of interest to business valuation experts.
Takeaways from the ASA Fair Value Conference
The 2022 ASA NY Fair Value Conference was held in hybrid form (online and in-person from Hoboken, N.J.) on June 16.
FASB hits ‘pause’ on goodwill project
The big news at the 2022 ASA NY Fair Value Conference last week was that the FASB has dropped its project on goodwill, but it could be revisited in the future.
BV News and Trends March 2022
A monthly roundup of key developments of interest to business valuation experts.
BV News and Trends January 2021
A monthly roundup of key developments of interest to business valuation experts.
Intangibles, ESG, and digital assets are on the FASB’s new research agenda
In response to feedback received in an agenda consultation, the Financial Accounting Standards Board (FASB) announced that its research agenda now will include the following projects.
FASB updates Topic 805 on business combinations regarding deferred revenues
The Financial Accounting Standards Board (FASB) announced an update to its business combinations standard (Topic 805) aimed at clarifying how to apply requirements under its revenue recognition rule.
Power Panel: Live Expert Answers for Today's Tough BV Questions
What is going on next in BV? While we don’t have a crystal ball, we do have the next best thing. Thought leaders Jay Fishman, Neil Beaton, Ray Rath, and Stacy Collins on hand to answer your questions on what is changing, trends within the profession, and thought processes behind tackling tough problems. What’s more, if you send in a video of yourself asking the question, you will get free admission to the session. Use ...
BVU News and Trends January 2021
A monthly roundup of key developments of interest to business valuation experts.
FASB probes fair value of restricted equity securities
The FASB has a project in initial deliberations, titled Effect of Underwriter Restrictions on Fair Value Measurements.
BVU News and Trends October 2020
A monthly roundup of key developments of interest to business valuation experts.
FASB seeks to simplify fair value for private-company shares
The Financial Accounting Standards Board (FASB) has issued a proposal drafted by the Private Company Council (PPP) that would simplify how private companies determine the fair value of the shares underlying a share-option award on its grant date or modification date.
Valuation of Inventory: Taking Stock of the Guidance
Given divergences in both practice and guidance, inventory valuation can seem challenging. In this webinar, Anthony Pumphrey will illustrate simple, straightforward modifications to the valuation of inventory that you can incorporate into your valuation process. Review what comprises the book value of inventory and valuation guidance from the FASB, the IRS, and the AICPA. Next, walk through an example valuation of raw materials, work-in-progress, and finished goods in accordance with this guidance. The example provided ...
BVU News and Trends April 2020
A monthly roundup of key developments of interest to business valuation experts.
Millennials and auto trends in D&P ‘Valuation Insights’ 1Q20
Surprisingly, millennials place a material value on car ownership, and a high percentage expect to make another car purchase in the next five years, according to a recent survey from Duff & Phelps.
Explanations of all new FASB guidance in one spot
A convenient tool for understanding all of the new financial reporting standards from the FASB is available on the organization’s own website, points out an article in the Tennessee CPA Journal (January/February 2020).
Fair Value Measurements in 2020
CEIV. MPF. IVS. In the world of Fair Value Measurement it can be hard to keep your acronyms straight let alone keep your pulse on the latest developments. Expert Mark Zyla leads the demystifying session to help the rest of us to stay current on the issues. Bring questions and start 2020 off right with a kick off session from the man who literally wrote the book on Fair Value Measurements.