Business Valuation Ethics
With valuation standards issued by AICPA, NACVA, ASA, and USPAP 2020-2021, it is easy to see how complying can be complex. Join Scott Saltzman to obtain a better understanding of the valuation standards that are applicable to you and those that may be applicable to an opposing expert. Any engagement can turn into a litigation matter so making sure you are crafting a complete compliant and competent report in accordance with your professional standards is ...
New analysis reveals different BV standards do not conflict
A casual observer may look at the various business valuation standards different organizations issue and get the idea that they are at odds with each other. But that is not the case.
Candid presentation by IRS officials highlights IBA 2002 Conference
IBA 2002 Conference Tapes The tapes of the conference presentations are available from IBA for the following prices: $15 for each general session $75 for Track 1: Getting Started in Business Va ...
Awards at the 2002 IBA Conference
Although the recipients were not in attendance at the conference, the "Best Business Appraisal Practice Article" award was given to Barbara Walters Price, and the "Shannon Pratt Service Award" was giv ...
BVU legal and court case editor presents update
The Institute of Business Appraisers has invited our own legal and court case editor, Linda L. Kruschke, to present the Court Case Update segment at its National Conference in Orlando in early May. I ...
Does time deteriorate transaction data?
Business Appraisal Dilemmas and Controversies: Does Guideline Transaction Data Lose Validity with the Passage of Time?, Raymond C. Miles , Business Appraisal Practice, Winter 2000-2001, pp.4-9.
IRS to issue BV standards for comment
By the middle of May, the IRS will issue draft valuation standards to submit to the various appraisal organizations for comment. Howard A. Lewis , the new IRS Engineering Program Manager, made this a ...
Kumho broadens gatekeepers' criteria to evaluate experts
The 1993 Daubert decision, 509 U.S. 579 (1993), articulated the duty of the trial court to make a threshold determination of the reliability of expert testimony offered under FRE 702, and set fort ...
2000 in review: Tax Court FLP rulings, 3 books, much more
The U.S. Tax Court came out with a series of very favorable family limited partnership (FLP) rulings. Business Valuation Resources took several steps to better serve our constituents, and three ne ...
Our editor-in-chief chronicles five years of Business Valuation Resources activities; Many milestones in half a decade
It's been a busy five years for me since the first issue of this newsletter in October 1995! When Stacy Ison first suggested that I write a five-year anniversary column, I hadn't fully realized ...
Valuing a Business 4th edition now out; Reflects growing consensus
The fourth edition of Valuing a Business is finally available, and I am quite pleased with the resulting product. The very extensive amount of updated and new material is a testament to the ...
Getting into the root of it with Arizona's largest dental broker
In 1992, when Pepper Veatch was working as a financial consultant with Patterson Dental Group, a dental client with whom she was working told her about a satellite office in Mesa that would be ...
Business valuation professional standards provide criteria to evaluate expert reports
As Kumho Tire Co. v. Carmichael advises, the admissibility of expert testimony and evidence may depend upon the existence of "peer review and publication," "standards controlling" ...
Mission of newsletter to help understanding of business appraisal
The mission of this newsletter is to help judges and lawyers to have a better understanding of business appraisal, including theory, methods and supporting evidence. The mission is not only to give y ...
Business valuation expert can make or break case; How to locate and evaluate qualified business appraisers
Recognition and use of professional business appraisers has risen dramatically in recent years. This is partly due to the educational programs of professional appraisal organizations and partly due to ...
IBA recognizes Judges & Lawyers Business, Valuation Update
The Institute of Business Appraisers held its 2000 National Conference in Phoenix, Arizona, from Feb. 2-6. During the conference, David Bishop (left) presented Shannon Pratt (right) with one of ...
Class Schedules for AICPA, ASA, IBA and NACVA posted for 2000
Every year, BVU makes an effort to publish the course schedules for the coming year from the four organizations that promote and teach business valuation courses. As well as a print version, we're off ...
IBA presents sample appraisal reports
Business Appraisal Reports Library , Vols. I and II , The Institute of Business Appraisers, Inc. , P.O. Box 17410, Plantation, FL 33318, (800) 299-4130, members: $499 (CD only-$399), nonmember: $59 ...
IBA highlights include FLP settlements, database comparisons
The 2000 IBA annual conference, held Feb. 3-5 in Phoenix, included a variety of "hands-on useful" presentations and panels. Highlights of a few of the presentations, award recipients, and audiotape in ...
Reflections on 30 years of building an organization in a rewarding profession
This column is based on a talk titled "Thirty Years of the Standard of Excellence," which I was asked to present at Willamette Management Associates' 30 th anniversary Professional Development Re ...
Surviving a divorce engagement
This article offers a highly condensed primer for divorce engagements. It will be useful both to those approaching such engagements for the first time and also as a review for experienced practitioner ...
USPAP 2000 exposure draft now available Significant revisions to Standards 9 & 10; comments end Aug. 31
I encourage all readers to obtain a copy of the exposure draft of the Uniform Standards of Professional Appraisal Practice and register your comments before the end of the comment period, which en ...
20 years of accumulated thoughts from a BV profession leader
Mike Bolotsky is one of those rare individuals that has spent his entire professional working life in business appraisal, starting with the American Appraisal Princeton office in 1978. His service wit ...
1999 Professional Associations Directory
The Appraisal Foundation The Appraisal Foundation is authorized by Congress as the source of appraisal standards and appraiser qualifications, which it promulgates through the Appraisal Standards ...