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Valuing a Financial Advisor’s Book of Business

A court may not immediately recognize the value of a financial advisor’s collection of client relationships. The author illustrates this based on a case in which he was one of the testifying experts and also discusses various perspectives on the valuation.

BVU News and Trends December 2019

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

Global BVU News and Trends November 2019

Business valuation news from a global perspective.

FASB absorbs feedback on goodwill impairment vs. amortization

A mix of stakeholders participated in a full-day roundtable discussion at FASB headquarters in Norwalk, Conn., on November 15.

Global BV News: IASB also eyes reintroduction of goodwill amortization

As the FASB is doing in the U.S., the International Accounting Standards Board is also exploring whether to reintroduce goodwill amortization.

BVWire will attend November 15 FASB roundtable on goodwill amortization vs. impairment

The FASB will conduct a public roundtable discussion on November 15 in Norwalk, Conn., on its Invitation to Comment (ITC) on moving from the current impairment model for goodwill to amortization.

BVU News and Trends October 2019

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

Diverse feedback to FASB regarding goodwill amortization vs. impairment

The FASB received almost 100 comment letters on its Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.

Top speakers at forensic and valuation conference in Tennessee October 21-23

BVR is pleased to sponsor the Tennessee Society of CPAs Forensic and Valuation Services Conference October 21-23 in Brentwood (just south of Nashville).

Deadline looms to share your views on goodwill amortization vs. impairment

Comments are due soon—October 7—on the FASB’s Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.

Goodwill should not be a ‘wasting asset’

Goodwill has resurfaced as a valuation topic globally this year, so much so that the IVSC’s first article on the subject, ‘Is Goodwill a Wasting Asset?’ has been downloaded thousands of times already.

Possible Change to Goodwill Model Generates Buzz at ASA Fair Value Conference

Unless there’s strong opposition, it appears likely that the FASB will ease the rules that currently require public companies to test annually for goodwill impairment, a process that has become so complex that the costs may be outweighing the benefits.

Global BV News: IVSC examines goodwill impairment vs. amortization

What are the potential consequences of a change from the current impairment model to goodwill amortization?

Goodwill: A Discussion and a Debate

Two of the most knowledgeable experts in the area of goodwill and personal goodwill, Alan Zipp and Jim Alerding, will cover the key issues and controversies that you want to know about. They will discuss and debate frequently asked questions on the topic, and while sometimes they will agree and sometimes they will disagree, in all cases they will attempt to inform and educate the attendees on the topic.

BV and litigation seminar in New Haven, Conn., September 26

There’s a unique opportunity to hear from a veteran valuation expert with many years of experience in court, and BVWire will be there! Appraiser Jim Alerding (Alerding Consulting LLC), who has testified in over 400 cases, will present a full-day seminar, Business Valuation and Litigation.

Business Valuation Terms Need Restructuring Based on Value Drivers

The business valuation profession suffers from a muddling of concepts and terms. It is time to think about a recalibration of valuation terms that grows out of the foundation that has been laid by our original business valuation pioneers.

PwC explains FASB proposal to upend goodwill model

Should annual goodwill impairment tests be done away with for public companies?

BVU News and Trends September 2019

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

BVU News and Trends July 2019

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

In Florida divorce, expert’s ‘with-and-without’ valuation withstands appeal

In a nasty Florida divorce case, an appellate court recently upheld the trial court’s valuation findings concerning the husband’s 50% interest in a successful company that operates in the waste disposal industry.

FASB revisits goodwill impairment testing

The issue of annual impairment testing versus amortization of goodwill is being revisited with the Financial Accounting Standards Board (FASB) issuance of an Invitation to Comment (ITC) on how to account for certain identifiable intangible assets acquired in a business combination.

Global BVU News and Trends June 2019

Business valuation news from a global perspective.

In Allocation Dispute Related to § 363 Sale, Bankruptcy Court Bridges Experts’ Value Gaps

Bankruptcy court performs allocation analysis to divide proceeds from section 363 asset sale between two competing lenders, finding debtor’s intellectual property is most valuable asset; court notes that, at time of sale, debtor was neither healthy going concern nor subject of forced liquidation.

Delaware Chancery Relies on Deal Proposal Valuation in Adjudicating Buyout Dispute

In buyout dispute, court says parties’ letter of intent states buyout conditions; court relies on amount stated in plaintiff’s debt/equity deal proposal to value subject company, finding parties’ trial experts used methods (DCF and asset accumulation) not suited to valuing subject company.

Latest SEC comment letter trends in PwC analysis

When the SEC reviews financial statements and disclosures of public firms, it may send a comment letter to the company if it has questions or sees problems.

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