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Benchmark Data on Contract-Based Intangible Assets and Remaining Useful Lives

Many contract-based relationships represent identifiable intangible assets that require valuation apart from goodwill. The data here are from the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, which includes data from almost 16,000 purchase price allocations.

BV News and Trends November 2021

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

Updated Data Help Appraisers With RULs of Intangible Assets

To estimate the expected remaining useful life (RUL) of an intangible asset, it can be helpful to see how other appraisers have assigned RULs to similar assets in the subject industry. Data on 18 identifiable intangible types (also broken down by industry) culled from almost 16,000 purchase price allocations (PPAs) have been assembled into the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations.

BV News and Trends October 2021

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

Global BV News and Trends October 2021

Business valuation news from a global perspective.

Clint Eastwood awarded $6.1 million in right of publicity case

In a default judgment, actor Clint Eastwood has been awarded $6.1 million from a company that falsely claimed Eastwood had endorsed its CBD products.

Attrition Analysis, Midperiod Convention and Customer Retirement Forecasts

Attrition analysis is widely used by valuation professionals as a recognized method to forecast customer population retirement behavior. With attrition analysis, an expected customer population retirement profile is developed through the study of historical customer retirement activity and applied to the customer population when valuing customer relationship intangible assets. As a frequent reviewer of customer relationship valuations, valuation practitioners regularly develop an attrition analysis founded on a midperiod retirement convention but then apply an end ...

Free model adjusts ROI distortion from missing intangibles

Intangible assets that are “missing” from corporate balance sheets (see prior coverage) distort performance metrics and generally overstates return on capital.

Global BV News: IVAS-IVSC conference starts today

The leading business valuation conference in Asia Pacific has been the IVAS-IVSC Business Valuation Conference, and this year’s two-day event starts today, October 6.

BV News and Trends September 2021

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

Insiders Examine Michael Jackson Estate Valuation Dispute

Testifying experts for the estate give their main takeaways from this fierce dispute with the IRS.

SEC Comment Letters Reveal COVID-19 Impacts—and Much More

How to benefit from the great deal of useful information about fair value measurement issues in comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

New push to explore realignment of intangible asset disclosures

Long overdue is a re-examination of the reporting and disclosure framework for intangible assets (IA).

Free webinar reveals what’s new in goodwill

The amount of goodwill on corporate balance sheets is at the highest level since 2017—and it’s growing.

Global BV News: ESG in the spotlight at IVAS-IVSC conference October 6-7

The leading business valuation conference in Asia Pacific has been the IVAS-IVSC Business Valuation Conference, and the next one will be October 6-7.

BV News and Trends August 2021

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

Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations

Join Ray Rath for key insights on the determination of the economic and useful (amortization) lives for intangible assets. The course provides an overview of key accounting guidance pertaining to the valuation of intangible assets. A detailed focus on the estimation of an economic life for intangible assets is included. The event will also include insights on industry-specific factors impacting the valuation and economic lives of different types of intangible assets. A discussion of purchase ...

Prince estate valuation featured on latest AICPA podcast

In the shadow of the recent court decision in the Michael Jackson estate valuation dispute, the estate of pop star Prince is currently locked in a fierce estate and gift tax dispute.

Michael Jackson estate valuers give rare inside look

Experts for the estate of pop superstar Michael Jackson presented a fascinating look at how the valuations were done for the “tax trial of the century” in a BVR webinar.

Global BV News and Trends July 2021

Business valuation news from a global perspective.

SEC comment letters uncover COVID-19 disclosures per PwC analysis

Valuable information can be gleaned about fair value measurement issues from comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

Paper examines vanishing $10 billion of Sprint’s brand value

Prior to being acquired by T-Mobile in April 2020, Sprint had a brand with a value of $8 billion to $12 billion, according to all the major rankings of the most valuable brands.

Tax reporting loophole shields some cryptocurrency

Uncovering assets is a common challenge in many valuation and forensics engagements, and the challenge becomes even greater when cryptocurrency is involved.

Interesting question on the Michael Jackson case

There were three main valuation matters in the case of the Michael Jackson estate versus the IRS, and the estate prevailed in two of them (see our most recent coverage here).

Pro golfer values analyzed in Duff & Phelps/Kroll study

Everyone who plays golf knows how confounding the game is.

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