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Valuation of Inventory: Taking Stock of the Guidance

Given divergences in both practice and guidance, inventory valuation can seem challenging. In this webinar, Anthony Pumphrey will illustrate simple, straightforward modifications to the valuation of inventory that you can incorporate into your valuation process. Review what comprises the book value of inventory and valuation guidance from the FASB, the IRS, and the AICPA. Next, walk through an example valuation of raw materials, work-in-progress, and finished goods in accordance with this guidance. The example provided ...

The Balance Sheet and its Correlation to Company Specific Risk

The pandemic is teaching us that businesses, small and large, and their balance sheets are important not just from handling a pandemic, but also from sustaining operations. Understanding assets, and which matter, will help analysts determine the specific company risks. Expert Josh Shilts discusses which categories are important in understanding risk and what ratios and other analyses can be used to measure risk. Identifying and linking balance sheet financials to company-specific risk is a critical ...

Comment period on inventory valuation guidance open until 30 June

The International Valuation Standards Council (IVSC) has extended the comment period to 30 June for its IVS 230—Inventory Exposure Draft.

Global BVU News and Trends April 2020

Business valuation news from a global perspective.

30 April deadline for comments to IVSC on IVS 230—valuing inventory

The IVSC’s newest IVS 230 Inventory Exposure Draft tackles several themes, with particular attention to changes in the top-down method.

Global BV News: IVSC issues exposure draft on inventories

The International Valuation Standards Council (IVSC), the independent standard-setter for the global valuation profession, has issued proposed new standards for the valuation of inventory.

Exposure draft on valuing inventory open for comments through 30 April

The IVS 230 Inventories Exposure Draft was issued last week and is now in consultation for two months until 30 April.

BVU News and Trends April 2019

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

Reminder: Comments due on inventory guidance

In November 2018, the AICPA’s Financial Reporting Executive Committee (FinREC) issued an early working draft of inventory valuation guidance, which is part of a broader forthcoming release of the AICPA’s “Business Combinations Accounting and Valuation Guide.”

AICPA extends comment period for inventory valuation guidance

In November 2018, the AICPA’s Financial Reporting Executive Committee (FinREC) issued an early working draft of Inventory Valuation guidance, which is part of a broader forthcoming release of the AICPA’s “Business Combinations Accounting and Valuation Guide.”

Work File Checklist for Documenting the Fair Value of Inventory

A practice aid based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential.

BVU News and Trends January 2019

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

AICPA issues inventory valuation guidance

The AICPA’s Financial Reporting Executive Committee has issued an early working draft of Inventory Valuation guidance and would like feedback by Feb. 1, 2019.

A Primer on Bargain Purchases and Negative Goodwill

When a change of company control occurs, such as an acquisition, a valuation of the assets acquired must be performed to be compliant with generally accepted accounting principles, as mandated by the Financial Accounting Standards Board (FASB) and addressed in Accounting Standards Codification (ASC) 805: Business Combinations. This type of exercise is commonly referred to as a purchase price allocation, since the purchase price of the subject company is allocated across all tangible and intangible ...

Court Hitches DLOM Application to Probability of Sale

In fair value appraisal proceeding, New York court finds DLOM inappropriate given low probability of sale of family business and finds assumption of hypothetical impediments to sale irrelevant; New York law does not mandate DLOM in every circumstance.

Zelouf International Corp. v. Zelouf (I)

In fair value appraisal proceeding, New York court finds DLOM inappropriate given low probability of sale of family business and finds assumption of hypothetical impediments to sale irrelevant; New York law does not mandate DLOM in every circumstance.

www.BVMarketData.com sm expands

By Doug Twitchell * In addition to the newsletter you are now reading, Business Valuation Resources, LLC , also brings you several other business valuation-oriented products at www.BVMarket Dat ...

A lawyer's guide to asset-based approaches to business valuation

Generally, asset-based approaches to valuation deal with a simplified view of the net assets and liabilities of a corporation. Fair market value is determined under asset-based approaches by using the ...

Chancellor's careful valuation upheld; Net asset and rule-of-thumb evidence considered

The issue in this case is whether the chancellor erred in valuing the husband's architecture firm for marital dissolution purposes.

Miller v. Miller

At issue is the valuation of appellant's architecture business.

Reduction for Obsolescence and Trademark Rights Key to Ad Valorem Tax

The Georgia Court of Appeals heard this appeal from the Macon-Bibb County Board of Tax Assessors.

Macon-Bibb County Board of Tax Assessors v. J.C. Penney Company

At issue is the plaintiff's claim that the Taxpayer presented no competent evidence of the fair market value of the inventory.

IBA Conference

n The court appointed expert Darrell V. Arne, CBA, ASA, CPA, CBI Arne & Co. Albuquerque, NM Darrell emphasized that there is a demand for court-appointed experts, courts and litig ...

Discretionary earnings valuation method used for smaller companies

The "multiple of discretionary earnings method" is gaining acceptance as a method for valuing small companies, but the user must understand it, or it may be misapplied. Three key questions To ...

LaCrosse Footwear v. United States

Issue was whether the base-year cost of items entering the inventory in the base year should be set at bargain cost or fair market value (FMV).

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