Global BV News: New brand evaluation standard approved
The International Organization for Standardization (ISO) has unanimously approved a new global standard for brand evaluation, ISO 20671, that becomes effective in November.
CEIV quality monitoring FAQs
The AICPA and the Royal Institution of Chartered Surveyors (RICS) have released a series of FAQs that detail the much-awaited Quality Monitoring Program for the Certified in Entity and Intangible Valuations (CEIV) credential.
Work File Checklist for Life for the Projection Period of 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.
Global BVU News and Trends June 2018
Business valuation news from a global perspective.
Global BV News: EFRAG looks at intangibles
The European Financial Reporting Advisory Group (EFRAG) has begun a consultation on its research agenda and is considering a project to develop alternatives to provide more relevant information on intangibles.
Registration opens for ASA Advanced BV Conference
You can now register for the Joint ASA 2018 Advanced Business Valuation and International Appraisers Conference being held in Anaheim, Calif., on October 7-10.
Data and analytics in the M&A process
The use of data and analytics has taken on a particular importance in M&A and, when used properly, can transform the due diligence process, says a report from KPMG.
Valuing cryptoassets
It’s tricky, and the science is still emerging for valuing cryptoassets, says an article in MIT Technology Review.
Global BV News: APEC issues IP valuation manual
In the wake of two three-day workshops titled Promoting Innovation Through a Mechanism for IP Valuation, Financing and Leveraging IP Assets held in Manila, Asia-Pacific Economic Cooperation (APEC) has issued the Intellectual Property (IP) Valuation Manual: A Preliminary Guide.
Sold-out ASA event underscores importance of fair value
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.
Tomorrow! Live stream of ASA fair value event
BVWire will be in Los Angeles tomorrow, May 10, at the ASA/USC 13th Annual Fair Value Conference.
Expert Qualified to Offer Unit Valuation of Telecom Property
In tax assessment case, court finds valuation expert qualified under Rule 702 despite lacking an appraiser’s license; court says rule specifically contemplates expert opinion on property valuation by nonappraisers if witness is qualified by “knowledge, skill, experience, training, or education.”
Level 3 Communications, LLC v. Dep’t of Revenue
In tax assessment case, court finds valuation expert qualified under Rule 702 despite lacking an appraiser’s license; court says rule specifically contemplates expert opinion on property valuation by nonappraisers if witness is qualified by “knowledge, skill, experience, training, or education.”
New Tax Legislation Consequences on U.S. Transfer Pricing and Intangibles
The Tax Cuts and Jobs Act of 2017 (the Act) brought sweeping changes to the international tax landscape, including the transfer pricing arena. Intangible property is at the core of many of these changes. Plus, the IRS is cracking down on this area.
Work File Checklist for Operating Rights
Documentation requirements for determining the fair value of certain intangible assets deemed to be operating rights, such as government licenses and commercial franchises. This is based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.
Global BVU News and Trends May 2018
Business valuation news from a global perspective.
BVU News and Trends May 2018
A monthly roundup of key developments of interest to business valuation experts.
Video invite to ASA FV event
In a YouTube video, Ray Rath (Globalview Advisors) gives 10 reasons why you should attend the ASA/USC 13th Annual Fair Value Conference in Los Angeles on May 10.
Global BV News: Changes to U.K. intangible tax regime being reviewed
The United Kingdom has launched a wide-ranging consultation on possible changes to the current regime for taxing corporate intangible fixed assets.
ASA Fair Value Conference to be webcast
BVR is pleased to partner with the American Society of Appraisers (ASA) and the University of Southern California to present a live webcast of the 13th Annual Fair Value Conference at KPMG in Los Angeles on May 10.
Work File Checklist for Identified Assets and Liabilities
Documentation requirements based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.
New tax law’s impact on intangibles
Under the new tax law, intangibles are more broadly defined than under prior law.
In re Marriage of Cooksey (Cooksey v. Cooksey)
In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.
Court Credits Goodwill Determination Based on ‘With/Without’ Method
In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.
Work File Checklist for Discounts and Premiums
Documentation requirements based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.