Willamette’s Insights looks at fair value
The Fall 2018 issue of Insights from Willamette Management Associates is titled “Thought Leadership in Valuation for Fair Value Measurement Purposes” and is edited by Terry G. Whitehead.
Work File Checklist for the Tax Amortization Benefit
A practice aid based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential.
BVU News and Trends October 2018
A monthly roundup of key developments of interest to business valuation experts.
Royalty rate data sources
In a recent article by Robert Reilly and Casey Karlsen of Willamette Management Associates, a number of sources were mentioned for identifying arm’s-length intellectual property royalty rate data.
Work File Checklist for Contributory Asset Charges
Based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, this checklist helps document contributory asset charges, which are charges against revenues to reflect a fair return on or return of contributory assets used in the generation of the cash flows associated with the intangible asset being valued.
New Board and Pending Standards Highlight PCAOB Update
At the recent ASA/USC 13th Annual Fair Value Conference in Los Angeles, George Wilfert, deputy director of the Public Company Accounting Oversight Board (PCAOB), gave an update on the organization's activities.
Global BVU News and Trends September 2018
Business valuation news from a global perspective.
BVU News and Trends September 2018
A monthly roundup of key developments of interest to business valuation experts.
Medtronic, Inc. v. Commissioner (II)
8th Circuit says Tax Court failed to do the required comparability analysis between selected uncontrolled license arrangement and contested intercompany licenses, making it impossible to say whether CUT was the best method for calculating arm’s-length royalty rates in transfer pricing case.
Ad valorem tax valuations may be improperly inflated
Cash-starved localities often use ad valorem taxes on industrial and commercial properties to pump up their coffers.
Stay on the leading edge of fair value for financial reporting
If you stop and think about it, the area of fair value measurements has driven the development of business valuation theory in the recent past to a great extent.
How to document the selection of a royalty rate when valuing intellectual property assets or rights
Under the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, valuation experts will be expected to have a certain amount of documentation in their work files. Regardless of whether you hold the CEIV credential or not, anyone doing fair value for financial reporting should comply with these new rules. This post covers how to document the selection of a royalty rate when valuing intellectual property assets or rights.
Willamette’s summer issue of Insights is available
The Summer 2018 issue of Insights from Willamette Management Associates is titled “Thought Leadership in Intangible Asset Valuation, Damages, and Transfer Price Analyses” and is edited by Scott R. Miller.
Full agenda now available for AICPA’s FVS Conference
The full agenda for the AICPA Forensic & Valuation Services Conference taking place November 5-7 in Atlanta is now available.
Work File Checklist for the Selection of Royalty Rates
Based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, this checklist helps document the selection of a royalty rate when valuing intellectual property assets or rights such as trademarks, trade names, or patents.
Global BVU News and Trends August 2018
Business valuation news from a global perspective.
BVU News and Trends August 2018
A monthly roundup of key developments of interest to business valuation experts.
Insights into the valuation of cryptocurrency
A big crowd was treated to a fascinating presentation on cryptocurrency by Arik Van Zandt and John Sawyer, who are both with Alvarez & Marsal’s Seattle office.
Global BV News: Valuation of a Polish trademark for e-commerce
Grant Thornton of Poland was retained to value the trademark of Fachowcy.pl Ventures S.A., a company listed in Poland engaged in website creation, online advertising, and internet hosting services.
Registration open for AICPA’s annual FVS conference
Start planning now to attend this year’s AICPA Forensic & Valuation Services Conference November 5-7 in Atlanta.
Work File Checklist for Attrition Rates for Customer Intangibles
Documentation requirements for fair value for financial reporting. This is based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.
Growing Status of Fair Value Sparks Record Attendance at ASA FV Conference
The growing importance of fair value for financial reporting and the ongoing efforts to improve the quality in this area of practice triggered a sell-out for the ASA/USC 13th Annual Fair Value Conference held May 10 in Los Angeles. Here’s a recap.
Global BVU News and Trends July 2018
Business valuation news from a global perspective.
BVU News and Trends July 2018
A monthly roundup of key developments of interest to business valuation experts.
How to document the life for the projection period with respect to noncontractual customer-related intangible assets
Under the new requirements for fair value for financial reporting, valuation experts will be expected to have a certain amount of documentation in their work files. The new requirements are contained in the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential. Regardless of whether you hold the CEIV credential or not, anyone doing fair value for financial reporting should comply with these new rules.