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BVU News and Trends December 2018

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

Letter to the Editor: Calculation Engagements and USPAP

In response to the recent controversy over the use of calculation engagements. BVU recently published several articles on calculation engagements, and this letter is in response to those articles.

Survey: Small biz expects to do well in 2019

Small businesses are doing very well, and 70% say they expect to increase profits over the next 12 months, according to Accounting Today’s inaugural “Small Business Accounting Insights Survey” of over 1,000 owners and leaders from small businesses.

GDP growth continues on strong pace per 3Q 2018 Economic Outlook Update

The U.S. economy—as indicated by GDP—grew at an annual rate of 3.5% in the third quarter of 2018, putting it on pace to have the largest annual average GDP figure in over a decade, according to the 3Q 2018 Economic Outlook Update (EOU).

Noven Pharmaceuticals v Novartis Pharmaceuticals

In breach of contract action, court finds defendant’s valuation report is discoverable; report is relevant to an issue in dispute and not protected by attorney-client privilege or work-product doctrine where valuation was not done solely in anticipation of litigation but had mixed purpose.

Court Finds Defendant’s Valuation Had ‘Mixed Purpose’ and Orders Disclosure

In breach of contract action, court finds defendant’s valuation report is discoverable; report is relevant to an issue in dispute and not protected by attorney-client privilege or work-product doctrine where valuation was not done solely in anticipation of litigation but had mixed purpose.

EOU: Solid growth in U.S. economy

The Leading Economic Index increased 0.5% in September, coming in at 111.8 points, the 12th consecutive month of gains, according to the September 2018 Economic Outlook Update (EOU).

What Appraisers Should Know About the History and Regulation of Cannabis

Key background information to know before doing a valuation engagement in this emerging industry.

Valuation or Calculation: A Bad Appraisal Is Still a Bad Appraisal

A response to the recent controversy over the use of calculation engagements.

BVU News and Trends November 2018

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

Damodaran eyes cannabiz

Excited investors are rewarding new companies in the legal marijuana industry with large market capitalizations, according to Professor Aswath Damodaran (New York University Stern School of Business) in a blog posting.

Access to capital improves for small firms

According to the Pepperdine Graziadio Business School and Dun & Bradstreet Q3 2018 Private Capital Access Index, small businesses are finding it easier to acquire capital.

EOU: Small biz optimism at record high

Small-business optimism reported at a record high of 108.8 points, according to the August 2018 Economic Outlook Update (EOU).

Rebuttal to calculation report comments

In last week’s issue of BVWire, we included some comments from readers about two articles (see “Calculation Report Controversy” link) we posted, one of which urges valuation experts to stay away from calculation engagements and a rebuttal article that disagrees with some of the points made.

BVU News and Trends October 2018

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

Private-company performance up over last year

The value of the private companies in the Carta 100 Index has jumped 60.3%, to 252.36 (as of Sept. 10, 2018), since Carta began tracking firms on June 30, 2017.

Readers comment on calculation report controversy

Are calculation engagements a good thing or bad thing for the valuation profession?

Calculation Engagements: The REAL Story

The authors respond the article "'Breaking Bad' in the Valuation Profession" and discuss recent AICPA guidance on calculation engagements.

Article sparks calculation report controversy

Some valuation experts are of the opinion that calculation engagements are not a good thing for the profession.

IRS BV community is ‘fractured’

The IRS business valuation community is “very fractured,” leading to inconsistencies on audits, says former IRS manager Michael Gregory (Michael Gregory Consulting LLC).

Calculation engagement value holds up in Alabama divorce litigation

Many valuators are adamantly opposed to doing calculation engagements, as we recently reported.

Valuation Expert Gains Key Insights—By Buying a Small Business

A valuation expert turns company acquiror and gets a unique perspective on evaluating firms for valuation or transaction purposes.

A Method for Quantifying Contract Renewal Risk in Valuations

A formula that explicitly incorporates the assumed probability of renewal in the valuation of businesses that depend on contracts, licenses, or permits for their future cash flows; it builds on the Gordon growth model and the formula for the future value of a growing annuity.

BVU News and Trends September 2018

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

GDP growth at best pace since 2014 per 2Q 2018 Economic Outlook Update

Is the economy about to awaken from its long slumber?

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