Need to value a stadium seat license?
Often overlooked by estate professionals or dismissed as having no value, sports stadium seat licenses have an active public market that can be used as a starting point for a valuation, according to Jackson Crispin (Willamette Management Associates) in a recent article.
Kroll releases Valuation Insights Q4 2023
In the Q4 2023 edition of Valuation Insights, Kroll experts provide a recap of current global economic and financial market conditions and discuss the implications of a higher cost of capital on valuations, M&A, and IPO markets in the fourth quarter of 2023 and 2024.
Global BV News: ‘Landmark’ update to IVS approved
Two years in the making, the International Valuation Standards Council (IVSC) has unanimously approved the forthcoming edition of the International Valuation Standards (IVS), set for release in January 2024.
Delay in divorce decree does not change valuation date
In a Montana divorce case, the husband became an owner of a business right before marriage.
Abeome Corp., Inc. v. Stevens
The parties did not agree on a fair value of the shares in a dissenting shareholder suit. The court, using information in evidence, including expert witness testimony from both parties’ experts, determined the fair value.
U.S. District Court Determines Fair Value of Shares
The parties did not agree on a fair value of the shares in a dissenting shareholder suit. The court, using information in evidence, including expert witness testimony from both parties’ experts, determined the fair value.
What to know from the first-ever ASA litigation conference
BVWire attended the ASA’s 2023 Litigation in Valuation Conference last week, which was the first of its kind offered by the ASA.
Even more takeaways from the AICPA FVS confab
In the last two issues, we presented some takeaways from the first two days of the AICPA & CIMA Forensic and Valuation Services (FVS) Conference in Las Vegas last month.
Global BV News: Global ‘key players’ in valuing intangibles per QYResearch
QYResearch has published an updated research report on the global market for valuation services for intangible assets.
Reminder: IVSC seeks board members
The International Valuation Standards Council (IVSC) is seeking applications for roles on three of its technical standards boards, with two openings on each of the Tangible Assets Board, Business Valuation Board, and Financial Instruments Board.
IVSC chair Alistair Darling has died
Alistair Darling, chair of the International Valuation Standards Council Board of Trustees (IVSC), has passed away.
Dawson v. Dawson
The court of appeals, in an Arizona divorce case, affirmed the decision of the Superior Court to accept the wife’s expert’s value of the husband’s business. The wife’s expert used a three-year look back average of cash flows, while the husband’s expert utilized the most current year’s cash flow.
Court Chooses Three-Year Average Cash Flow Over Single to Determine Value of Husband’s Business—Appellate Court Affirms
The court of appeals, in an Arizona divorce case, affirmed the decision of the Superior Court to accept the wife’s expert’s value of the husband’s business. The wife’s expert used a three-year look back average of cash flows, while the husband’s expert utilized the most current year’s cash flow.
Data as a Commercial Asset: Valuation Techniques and Analytical Insights (A BVR Workshop)
The importance of data as a commercial asset means that the financial value of data is becoming difficult to ignore. Increasingly, credible methodologies for data valuation will have to be performed for commercial litigation, financial reporting, tax reporting, and even transaction support. Mike Blake will walk through data valuation methodologies as well as analytical points that help distinguish the relative values of different data sets. Attendees will gain a high level of knowledge of data ...
Key Points From the VSCPA Forensic and Valuation Conference
An economic update, a new IRS crackdown, goodwill, reasonable comp, healthcare insights, expert testimony, and options are among the topics recapped from the annual two-day Forensic and Valuation Conference hosted by the Virginia State Society of CPAs.
New Research Finds That Industries Have Different Growth Rates
An update to ongoing research by Roger Grabowski (Kroll) and Dr. Ashok Abbott (West Virginia University) supports the use of different long-term growth rates for different industries and the use of the three-stage DCF.
Student Business Valuation Challenge May Be Resurrected
At the 2023 ASA International Conference in New Orleans, there were some preliminary discussions about bringing back the Business Valuation Challenge, a competition for college students.
BV News and Trends November 2023
A monthly roundup of key developments of interest to business valuation experts.
Global BVU News and Trends November 2023
Business valuation news from a global perspective.
Tomorrow! ASA conference on litigation
Valuation issues in litigation involving marital divorce, business breakups, shareholder disputes, and ESOPs as well as tips on giving expert testimony will be featured in a half-day conference tomorrow, November 30: ASA s 2023 Litigation in Valuation Conference. Event chair Kenneth J. Pia (Marcum) has put a stellar list together of valuation experts: Neil J. Beaton (Alvarez Marsal), Jay E. Fishman (Financial Research Associates), Nicholas Parseghian (Marcum), Jeffrey S. Tarbell (Houlihan Lokey), plus several attorneys ...
More takeaways from the Las Vegas AICPA FVS conference
In the last issue, we presented some takeaways from the first day of the AICPA & CIMA Forensic and Valuation Services (FVS) Conference in Las Vegas earlier this month. Here are some things we learned on the second day.
Catch up on the ASA conference via recordings
Here are a few things we learned from listening to some of the recordings from the ASA 2023 International Appraisers Conference in New Orleans.
New issue of Willamette’s Perspectives is released
The October 2023 issue of the quarterly digital publication Perspectives, from Willamette Management Associates, has been released.
December super conference in Florida from NACVA
The year 2023 will go out with a bang with the last major conference of the year—the NACVA Business Valuation & Financial Litigation Super Conference.
Global BV News: Here are the winners of the BV Challenge in Canada
The CBV Institute has announced the winners of its second Business Valuation Challenge, a national case competition for undergraduate students from top business schools across Canada.