BVResearch Pro adds to its archive of the ASA’s BV Review
Among many other resources, the BVResearch Pro platform contains the full archive of the Business Valuation Review going back to 1982.
Property Rights and the Real Estate Appraiser
This article provides the business appraiser with a better understanding of how real estate appraisers think about property rights and the distinctions they make between fee simple and leased fee estates. It also discusses two areas where a property rights issue could lead to understating intangible assets in real estate centric entities. Two brief case studies are used to demonstrate where problems can arise and how to resolve them. This is a primer to foster ...
Global BV News: IVAS-IVSC conference October 3-4
The leading business valuation conference in Asia Pacific is the IVAS-IVSC Business Valuation Conference, and the next one will be October 3-4.
A Difference of Opinions—Using the Right Tools for the Market Approach
This course will be a hands-on exercise in valuing a small owner-operated business using the market approach. Two appraisers will walk through the valuation of a business with $5 million to $10 million in revenue using the same fundamental financial information but different valuation tools. The results are meant to highlight the differences in value based on a selected market approach and the use of different databases. The training will use multiples derived from private ...
BV News and Trends June 2023
A monthly roundup of key developments of interest to business valuation experts.
Global BVU News and Trends June 2023
Business valuation news from a global perspective.
Global BVU News and Trends May 2023
Business valuation news from a global perspective.
Fair value credential to be sunset, conference speakers say
The news that the Certified in Entity and Intangible Valuations (CEIV) credential was being discontinued stunned some attendees at the ASA Fair Value Spring Conference in New York City on May 4.
More news from the ASA Fair Value Conference
In addition to the news that the CEIV credential was being discontinued (see previous item in this issue), here are some other takeaways from the ASA Fair Value Spring Conference in New York City on May 4.
What Would a Hypothetical Willing Seller Do? A Complicated Case—A Confounding Decision in Idaho
An inside look by one of the experts in a case that “had it all”: a high-tech startup, a recent historical transaction, the personal goodwill-versus-commercial goodwill debate, a covenant not to compete, a lot of money at stake, and the proverbial “battle of the experts.”
NFT Valuation: What You Need To Know
In 2021, nonfungible token (NFT) prices drastically increased and then dropped substantially just over year later. These digital assets can be difficult to grasp, but they now play a role in personal investment portfolios and on company balance sheets. As a result, valuations of digital assets will be needed for issues such as divorce litigation, estate valuations, bankruptcy litigation, fair value measurements, and more. This presentation will demystify these investments and teach attendees how the ...
Celebrity poses and gestures as protected trademarks
Celebrities are famous for being poseurs, but can their body movements be protected as a trademark, subject to damages for infringement?
Global BV News: New pecking order in celebrity brand value in India
Ranveer Singh has leapfrogged over Virat Kohli to sit at the top of list of most powerful celebrity brands in India, according to Kroll’s “Celebrity Brand Valuation Study 2022: ‘Beyond the Mainstream.’”
BV News and Trends March 2023
A monthly roundup of key developments of interest to business valuation experts.
Global BV News: IVSC and WIPO collaborate on IP and intangibles
The International Valuation Standards Council (IVSC) together with the World Intellectual Property Organization (WIPO) has signed a memorandum of understanding (MoU) with the goal of strengthening cooperation and collaboration on issues related to the valuation of intellectual property and other intangible assets.
'Confounding incongruities' in recent divorce case
A complex divorce case in Idaho included a number of valuation issues, one of which was the personal vs. enterprise goodwill question.
BV News and Trends February 2023
A monthly roundup of key developments of interest to business valuation experts.
Valuing Real Estate Centered Entities in 2023
A review of the problems business appraisers and analysts see in companies holding substantial amounts of real estate, often necessary to run the business and produce cash flow. Discussion will focus on understanding and incorporating real property appraisal conclusions including an intangible asset and how to test those findings with business valuation evidence ...
Bieber sells music rights; what are the value drivers?
Singer Justin Bieber has sold his music rights for around $200 million, according to various reports.
BV News and Trends January 2023
A monthly roundup of key developments of interest to business valuation experts.
Global BV News and Trends January 2023
Business valuation news from a global perspective.
Values of tech brands have nosedived, per new study
Shifting consumer demand patterns and inflation have taken their toll on the world’s most valuable brands, particularly in the tech sector.
Lamm v. Preston
This was a divorce case with a complex set of issues regarding the marital estate and the businesses of the parties. This Supreme Court of Idaho case and opinion related to one of the businesses, Black Sage Acquisition LLC, in which the couple owned 25%. The magistrate court determined the value of Black Sage Acquisition as $163,373 based on fair market value. The remaining value was determined to be personal goodwill. The Supreme Court (Idaho) affirmed the decision of the district court, which upheld the magistrate court.
Idaho Supreme Court Affirms Magistrate Judge’s Opinion Regarding Personal Goodwill
This was a divorce case with a complex set of issues regarding the marital estate and the businesses of the parties. This Supreme Court of Idaho case and opinion related to one of the businesses, Black Sage Acquisition LLC, in which the couple owned 25%. The magistrate court determined the value of Black Sage Acquisition as $163,373 based on fair market value. The remaining value was determined to be personal goodwill. The Supreme Court (Idaho) affirmed the decision of the district court, which upheld the magistrate court.
BV News and Trends December 2022
A monthly roundup of key developments of interest to business valuation experts.