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Roundup of Recent and Planned Updates to Valuation Standards and Guidance

A recap for valuation experts, includes updated valuation standards charts, new planned guidance from the AICPA and The Appraisal Foundation, SEC rules, FASB projects, lease accounting, Rule 702, proposed legislation, and more.

Highlights from the NYSSCPA BV conference

BVWire attended the New York State Society of CPAs’ Business Valuation and Litigation Services Conference, and—as always—it was an excellent event.

SEC v. Bluepoint Inv. Counsel

This case dealt with a suit by the SEC against the defendants for alleged violations of the Securities Act. The ruling digested here was a short ruling on motions in limine. The key motion considered here was a motion to exclude evidence of Amiran’s value not known by GTIF (a plaintiff’s entity) when valuations were prepared. The court denied the motion to exclude the SEC’s expert on the basis that she used information that was known or knowable. The court noted that her assumptions can be challenged on cross-examination.

U.S. District Court Rules on Known or Knowable Issue and Allows Testimony of SEC Valuation Expert—Can Be Challenged on Cross-Examination

This case dealt with a suit by the SEC against the defendants for alleged violations of the Securities Act. The ruling digested here was a short ruling on motions in limine. The key motion considered here was a motion to exclude evidence of Amiran’s value not known by GTIF (a plaintiff’s entity) when valuations were prepared. The court denied the motion to exclude the SEC’s expert on the basis that she used information that was known or knowable. The court noted that her assumptions can be challenged on cross-examination.

SEC Comment Letters Reveal COVID-19 Impacts—and Much More

How to benefit from the great deal of useful information about fair value measurement issues in comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

BV News and Trends August 2021

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

SEC comment letters uncover COVID-19 disclosures per PwC analysis

Valuable information can be gleaned about fair value measurement issues from comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

Financial reporting watchdogs ‘too lenient,’ say investors

The investor community is pressing the SEC to overhaul its financial reporting infrastructure as well as the PCAOB and FASB (overseen by the SEC), saying the watchdogs “are too lenient towards businesses and the accounting and auditing industry, especially the Big Four firms, that serves the businesses at the expense of investors who provide the capital,” according to an article in Accounting and Compliance Alert.

Power Panel: Live Expert Answers for Today's Tough BV Questions

What is going on next in BV? While we don’t have a crystal ball, we do have the next best thing. Thought leaders Jay Fishman, Neil Beaton, Ray Rath, and Stacy Collins on hand to answer your questions on what is changing, trends within the profession, and thought processes behind tackling tough problems. What’s more, if you send in a video of yourself asking the question, you will get free admission to the session. Use ...

BVU News and Trends September 2020

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

The SEC’s Not-So-Gentle Reminder: Show Your Work

A recent SEC comment letter to a company about its determination that no impairment of goodwill and intangible assets was needed, the agency sounded much like every math teacher we’ve all very likely encountered: Show your work!

BVU News and Trends August 2020

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

ASA comments on SEC’s proposed rule on fair value

In a letter to the SEC, the American Society of Appraisers (ASA) voiced its general support for a proposed rule that harmonizes existing fund valuation guidance and clarifies what is expected from boards and advisors when a market quotation is not readily available.

Latest SEC comment letter trends in PwC analysis

Valuable information can be gleaned about fair value measurement issues from comment letters the SEC sends after it reviews public companies’ financial statements and disclosures.

Assessing Cybersecurity Risk When Doing a Business Valuation

Don’t fall into the trap of thinking that just large firms face material risks related to data security and privacy concerns. Here’s a checklist for the guidance of valuation professionals to help assess these risks when performing a business valuation.

Don’t Make Me Call Security!: How to Consider Data Security in a Business Appraisal

Cyber liability is of increasing concern for business owners and executives. With the average total cost of a single data breach of $8.19 million in the U.S., shareholder value can be wiped out with the click of a mouse. Cyber risk is a relatively new risk yet is a particularly lethal one. According to Inc. Magazine, 60% of successful cyberattacks force the target business to close. Appraisals that fail to explicitly address this risk are ...

BVU News and Trends July 2019

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

Latest SEC comment letter trends in PwC analysis

When the SEC reviews financial statements and disclosures of public firms, it may send a comment letter to the company if it has questions or sees problems.

BVU News and Trends March 2019

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

PwC examines SEC comment letters

You can learn a lot from the large amount of back-and-forth communications between the SEC and companies over fair value measurement issues.

A few highlights from the ASA NY BV conference

Is government oversight coming to the BV profession?

FASB provides major new opportunity for appraisers - part 2 of 2

The Financial Accounting Standards Board (FASB) issued Statements of Financial Accounting Standards (SFAS) 141 and 142 in the fall of 2001. SFAS 142 changes the accounting for goodwill from an ...

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