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BV News and Trends October 2022

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

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.

Future editions of USPAP will have no end date

The current edition of the Uniform Standards of Professional Appraisal Practice (USPAP) will be extended by one additional year, according to an announcement from The Appraisal Foundation’s Appraisal Standards Board (ASB).

Third exposure draft of USPAP released

During a recent BVR webinar that gave an update on valuation standards and guidance, Jim Alerding (Alerding Consulting) noted that a third exposure draft of USPAP was issued July 26 (available if you click here).

The Appraisal Foundation issues 2021 annual report

The following are a few items of particular interest to business valuers in The Appraisal Foundation’s annual report for 2021.

Appraisal Review for Financial Reporting

Appraisal reviews are increasing in importance and frequency. Available guidance on the appraisal review process is modest. Join Ray Rath to cover topics important to the process of performing an appraisal review as well as responding to inquiries from a reviewer of a valuation prepared for financial reporting. Ray Rath will focus on the review process and not a listing of common errors or overview of technical knowledge required to prepare or review an appraisal.

Updates to BV standards and guidance you should know

Constantly evolving, business valuation standards and guidance come from a variety of sources.

Review and Update of BV Standards and Guidance—What You Need to Know

Valuation standards and guidance areas of business valuation are constantly expanding and being updated. The increase in business valuation worldwide has had a lot to do with this expansion, as has the increase in valuation within financial statements worldwide. Jim Alerding will explore the current status of business valuation standards and other guidance documents, including new standards and new areas of discussion and guidance concerning business valuation. The program will provide the attendee with information ...

BVU News and Trends April 2021

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

Valuing Shareholder Cash Flows

The integrated theory of business valuation provides a conceptual framework for disciplined analysis of valuation questions. Too often, valuation analysts are tempted to view individual components of a valuation assignment on a piecemeal basis. Adhering to the integrated theory helps valuation analysts develop base valuation conclusions, discounts, and premiums that are rooted in a shared perspective of the subject company and the subject ownership interest. In the first webinar of the three-part series, Chris Mercer ...

Current USPAP extended for one year

The Appraisal Foundation’s Appraisal Standards Board (ASB) announced that the current edition of the Uniform Standards of Professional Appraisal Practice (USPAP) will be extended by one year.

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

What is in store for 2021? While we don’t have a crystal ball, we do have the next best thing. Thought leaders Jay Fishman, Jeff Tarbell, Michelle Gallagher, and Ken Pia are 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 December 2020

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

Valuing Residential and Commercial Construction Companies

Cash flow seasonality, bid requirements, license particulars, economic forces, and ubiquitous litigation are all hallmarks of the residential and commercial construction industries and all unique factors when appraising a construction company. Join What it’s Worth guide author and expert Pasquale Rafanelli for a full inspection of residential and commercial construction company valuation issues from accounting methods to value drivers. Avoid the common valuation mistakes that appraisers make and learn to answer the one question on ...

BVU News and Trends August 2019

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

Appraisal Review: What It Is, What It's Not—And Why It Matters

The purpose of this article is to clarify what appraisal review is and is not, according to USPAP Standards 3 and 4, and the ways in which appraisal review education can be of benefit to appraisers and ultimately benefit the users of the appraisals. Further discussion includes the qualities that determine credibility of an appraisal, the importance of focusing on the review and critique of a specific appraisal report rather than the appraiser, and the ...

BVU News and Trends October 2018

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

BVU News and Trends September 2018

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

USPAP cited in IRS final regs on donations

The Internal Revenue Service (IRS) has issued final regs on valuing charitable donations that specifically cite the Uniform Standards of Professional Appraisal Practice (USPAP) of The Appraisal Foundation.

BVU News and Trends August 2018

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

BVU News and Trends July 2018

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

From the Chair

The Tax Cuts And Jobs Act became effective on January 1, 2018 and will likely impact the value of various entities and intangible assets. This may necessitate changes in our practice application to value these entities and assets.

SEC’s Daubert Challenge to Securities Valuation Testimony Fizzles

In an SEC case requiring valuation of restricted securities, court admits most of the testimony of parties’ experts; experts need not be specialists in given field and need not demonstrate familiarity with USPAP or SSVS to qualify under Daubert, court fin ...

New analysis reveals different BV standards do not conflict

A casual observer may look at the various business valuation standards different organizations issue and get the idea that they are at odds with each other. But that is not the case.

SEC’s Daubert Challenge to Securities Valuation Testimony Fizzles

In an SEC case requiring valuation of restricted securities, court admits most of the testimony of parties’ experts; experts need not be specialists in given field and need not demonstrate familiarity with USPAP or SSVS to qualify under Daubert, court fin ...

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