Expert’s Goodwill Calculation Based on Rule of Thumb Sinks Under Appellate Scrutiny
In divorce case, appeals court overturns trial court’s valuation for an independent insurance agency; the trial court, without analysis, accepted there was goodwill and adopted expert’s calculation of goodwill using multiple “derived from a non-analogous source applying un-adjusted factors.”
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.
Global BVU News and Trends March 2020
Business valuation news from a global perspective.
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.
BVU News and Trends February 2020
A monthly roundup of key developments of interest to business valuation experts.
Global BVU News and Trends February 2020
Regulators, Standard-Setters, VPOsIASB eyes plan to reintroduce goodwill amortizationAs the FASB is doing in the U.S., the International Accounting Standards Board is also exploring whether to reintroduce goodwill amortization. The IASB plans to release a Discussion Paper in early 2020 (February, we hear) for a 180-day comment period to weigh stakeholder interest in amending IFRS 3, Business Combinations, and IAS 36, Impairment of Assets.In conjunction with a recent meeting of the trustees ...
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.
Analysts, management, and investors all benefit from better information on intangibles
The UK’s FRC is not alone in its expectations for improved reporting on intangible assets, though their discussion paper from February 2019 (‘Business Reporting of Intangibles: Realistic Proposals’) remains front and center as valuation organisations (and IASB/FASB) review current methods.
The Evolving Landscape of Intellectual Property That Impacts Valuation
A growing number of developments in the landscape of IP creation and commercialization are impacting IP valuations, or have the potential to do so.
Global BVU News and Trends January 2020
Business valuation news from a global perspective.
AICPA issues practice aid on digital assets
Ten questions are asked and answered in a new AICPA practice aid, Accounting For and Auditing of Digital Assets, under U.S. GAAP and GAAS (auditing standards ...
Global BVU News and Trends December 2019
Business valuation news from a global perspective.
Global BV News: CBV Institute releases exciting research on cryptoassets
One of the highlights of the ICVPME 11th International Conference in New Zealand was a session, “Decrypting Crypto,” presented by Tara Singh and Tylar St. John of the CBV Institute, a Canadian valuation professional organization (VPO).
Global intangibles lost 8% in value this year
Business valuers recognise that intangibles present individual ‘facts and circumstances’ challenges.
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.
UK perspectives on OECD’s upcoming transfer pricing harmonisation efforts
‘Some jurisdictions have acted unilaterally, some have made failed attempts, while some have adopted a “wait and see” approach,’ the current issue of Bloomberg BNA’s Transfer Pricing Forum says.
Global BV News: ‘Quite a ride’ ahead for global transfer pricing
In the latest issue of Bloomberg BNA’s Transfer Pricing Forum, international transfer pricing practitioners provide their insight on how the tax authorities, as well as multinationals in their jurisdictions, are preparing for the anticipated Organization for Economic Co-operation and Development (OECD) harmonized global approach to the digitalization of the economy.
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.
How Changes to Transfer Pricing Rules Impact Valuation Practitioners
The authors discuss new rules in the transfer pricing landscape and a trend toward carving out the financial and economic study from the functional analysis.
Global BV News: IVSC interviews Brand Finance CEO
Brand Finance was the first brand valuation consultancy to become a member of the International Valuation Standards Council (IVSC).
Global BV News: Celebrity brand value in India
Virat Kohli, captain of the Indian cricket team and a youth icon, has topped the powerful celebrity brand list of Duff & Phelps for the second year in a row, according to its Celebrity Brand Valuation Report: “The Bold, the Beautiful and the Brilliant.”
Global BVU News and Trends December 2018
Business valuation news from a global perspective.
New Forbes list points up right of publicity issue
When a celebrity passes away, a large chunk of value in the estate may come from the “right of publicity,” which is a form of intellectual property that covers an individual’s name and likeness.
BVU News and Trends November 2018
A monthly roundup of key developments of interest to business valuation experts.
Global BV News: Global intangible value soars; most undisclosed
Global intangible value has surpassed $50 trillion for the first time in history, reaching $57.3 trillion at the beginning of the current financial year, according to the latest “Brand Finance Global Intangible Finance Tracker” report.
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