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BVU News and Trends March 2021

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

Prince estate and IRS embroiled in fierce valuation dispute

A recent article in the Star Tribune says the executor of the estate of Prince, the late world-famous rock star, and the Internal Revenue Service are currently locked in a fierce estate and gift tax dispute.

Global intangible asset value rebounds to hit all-time high

Business valuers recognise that intangibles present individual ‘facts and circumstances’ challenges. And IFRS 3, even without the proposed amortisation changes, does not fully report the current value of acquired or created intangibles (increasing the operational value of intangibles is generally a strategic goal).

Valuation Challenges and Best Practices in Joint Ventures and Strategic Affiliations

Today, corporate investments into joint ventures and other non-controlled entities now exceed $5 trillion per year, according to Ankura/Water Street Partners' analysis of U.S. Government data. Companies utilize joint ventures for a variety of reasons, including to access capabilities, share risk, pool capital, secure added scale and scope, and satisfy regulatory requirements of local ownership. Join Jerry Chang, Molly Faber, and Tim Lubbe of Ankura to learn more about the increasing prevalence of joint ventures ...

Global BV News: Pretransaction PPAs increasing in GCC region, says Deloitte report

The growing importance of intangible assets has triggered an increased number of stakeholders from within the Gulf Cooperation Council (GCC) requesting a pretransaction purchase price allocation analysis, according to a new report from Deloitte Middle East in collaboration with the Saudi Authority for Accredited Valuers (TAQEEM).

IVSC interviews European Financial Reporting Advisory Group on new intangibles reporting issues and other topics

The new interview on the interaction between European views on IASB standard-setting and the valuation professions is now available from IVSC.

Refinitiv and S&P Global both enhance sustainability ‘ESG’

The two big financial data providers, Refinitiv and SPGI, released improvements to their methodologies to score listed company performance across social value themes including emissions, environmental product innovation, diversity and inclusion, human rights, and shareholder access.

More Ups and Downs for Patent Valuations in the UK and Beyond

Business valuers can expect further changes in the UK landscape for intellectual property (IP) creation and commercialization. Intangibles now represent almost 90% of the market value of the largest listed companies, so these changes may be the most significant factor in many current business valuations.

Best Practices – Thought Leadership in Valuation, Damages, and Transfer Price Analysis

March 2020 Hardcover

Robert F. Reilly, Robert P. Schweihs

Best Practicesincludes more than 1,200 pages of thought leadership on a wide range of topics, including the valuation of private company securities and intangible assets, valuation for property tax purposes, valuation for ESOPs, fair value measurement for financial accounting purposes, transfer price analysis, and economic damages measurement. Learn more >>

Examining the Correlation Between IP and Startup Valuations

Based on recent studies, this article discusses the role that intellectual property (IP) assets play in startup valuations and the IP strategy startups that recently went public implemented.

More ups and downs for patent valuations in the UK and beyond

Business valuers can expect further changes in the UK landscape for IP creation and commercialisation.

Business valuation essentials: don’t overvalue factored assets

Two years out, Carillion remains the largest trading liquidation under UK insolvency law.

Global BVU News and Trends January 2020

Business valuation news from a global perspective.

Royalty Rates and How to Use Them in the Relief from Royalty Method

While multiple sources of royalty rates exist, do you know how to find, select and ultimately use the appropriate data for valuation assessment? Despite its utility, the Relief from Royalty method remains a misunderstood and often misused appraisal technique. Though recent intellectual property court battles have brought prominence to the method and its constituent inputs, with primary focus on Royalty Rates, the underlying confusion generated when putting it to use remains. In this presentation, expert ...

Intangibles often require their own discount rates to derive WACC, Shaw and Higgs report

Since there are very few comparable statistics, analysts often need to assemble their own matrix of required asset return rates for enterprises with intangibles, Steve Shaw (Financial Seminars) told attendees at last month’s ICAEW Valuation Community Annual Conference in London.

Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update

Intangible assets represent an increasingly relevant component of an entity’s value. However, the value of intangible assets is typically not measured on corporate financial statements unless in a business combination under both generally accepted accounting principles (GAAP) in the United States and International Financial Reporting Standards (IFRS) internationally.

Application of the Cost Approach to Valuing Identifiable Intangible Assets

Join Robert Reilly and Nathan Novak for this engaging webinar on the common types of intangible assets, the most common reasons to value intangible assets, and the generally accepted intangible asset valuation approaches.With a focus on the cost approach methods to value intangible assets, particularly contributory intangible assets, this program will describe the specific procedures for quantifying each of the intangible asset cost component and for identifying and measuring each of the intangible asset obsolescence ...

The IP in IPO: IP Valuation Lessons from Recent Public Exits

The year 2019 is shaping up to be a record year for IPOs: from iconic brands, such as Levi Strauss, to technology disruptors, such as Lyft and Pinterest, billions of dollars in valuations have been realized through public exits, providing hefty returns to investors and shareholders. When it comes to understanding what triggers the enormous valuations of some of these companies (commonly known as “unicorns”—a private startup with a valuation in excess of $1 billion ...

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.

iiBV intangible assets 212 course gets kudos

Several BVWire—UK readers have commented that they’ve used the new iiBV 212 Valuing Intangible Assets online course to help staff get up to speed on the key business valuation concepts.

BVU News and Trends September 2019

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

Free download: What increases the asset value of a customer?

Valuing customer relations requires quantitative and qualitative judgments.

A few recent research papers of note

These papers can be found at the Social Science Research Network.

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.

ICAEW releases programme for Annual Business Valuation Conference

The ICAEW’s event, scheduled for 23 October at their Moorgate Place (London) offices, is the largest BV conference in the UK.

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