Damodaran criticizes Netflix’s business model
A recent New York Times article delves into the astonishing growth of Netflix, the video streaming service, and names Professor Aswath Damodaran as one of the few analysts who doubt the company’s business model is sustainable.
Global BV News: OIV BV conference in Italy November 12
The Seventh OIV Business Valuation International Conference will be held at Bocconi University (Aula Magna) in Milan, Italy, on November 12.
Global BVU News and Trends November 2018
Business valuation news from a global perspective.
Hot-button issues at BV firms large and small
In the days before the recent Joint ASA 2018 Advanced Business Valuation and International Appraisers Conference in Anaheim, Calif., the ASA held various classes as part of its accreditation process.
Global BV News: TEGoVA to develop European BV standards
Delegates of The European Group of Valuers’ Associations (TEGoVA) voted in favor of developing European Business Valuation Standards (EBVS), according to a report.
Takeaways from the ASA Advanced BV conference
BVWire attended the Joint ASA 2018 Advanced Business Valuation and International Appraisers Conference in Anaheim, Calif., and the sessions and networking events were excellent.
ASA Advanced BV conference
Last week, BVWire attended the Joint ASA 2018 Advanced Business Valuation and International Appraisers Conference in Anaheim, Calif., and the sessions and networking events were excellent.
Global BV News: IVSC member developments
A number of member-related developments at the International Valuation Standards Council (IVSC) are worthy of note.
Global BVU News and Trends October 2018
Business valuation news from a global perspective.
BVU News and Trends October 2018
A monthly roundup of key developments of interest to business valuation experts.
Global BV News: Comments due October 16 for revisions to IVS 2017
The IVSC Standards Review Board, together with the Business Valuation Board and the Tangible Assets Board, have decided to publish targeted revisions to IVS 2017 based on feedback received during the agenda consultation process conducted in 2017 and 2018.
Global BV News: Overview of new rules in India
The Institute of Chartered Accountants of India (ICAI) released a set of valuation standards known as Indian Valuation Standards (confusingly with the same acronym as the International Valuation Standards, “IVS”).
Global BVU News and Trends September 2018
Business valuation news from a global perspective.
BVU News and Trends September 2018
A monthly roundup of key developments of interest to business valuation experts.
USPAP 2020-21 second exposure draft issued
The Appraisal Standards Board has issued a Second Exposure Draft of proposed changes for the 2020-21 edition of the Uniform Standards of Professional Appraisal Practice (USPAP).
Global BV News: Global valuers converge in Bucharest
Bucharest, Romania, will become a business valuation “hub” in September with two major conferences.
Global BV News: KPMG’s McPhee on emerging themes in valuation
Disruptive technology, FinTech, and data analytics are some of the emerging issues challenging clients, according to Doug McPhee, a partner and global head of valuation services with KPMG.
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.
New Analyses Reveal U.S. and Global BV Standards All in Sync
The different sets of U.S. business valuation standards do not conflict with each other, according to an updated tale-of-the-tape chart NACVA released. It also released an international standards chart that compares the standards from the IVSC, RICS, and the CICBV that comes to the same conclusion.
Global BVU News and Trends August 2018
Business valuation news from a global perspective.
BVU News and Trends August 2018
A monthly roundup of key developments of interest to business valuation experts.
Global BV News: Two major conferences in Romania
There are two major upcoming events for the international community of valuers in collaboration with the World Association of Valuation Organizations (WAVO) and the International Valuation Standards Council (IVSC).
Global BV News: Comment period opens for proposed revisions to IVS 2017
The consultation process for proposed revisions to IVS 2017 is now open, and you can download a copy of the consultation document if you click here.
American Society of Appraisers Business Valuation Committee Special Topics Paper #5 Consideration of Stock-Based Compensation in the Valuation Process
Under FASB Accounting Standards Codification 718 (formerly FAS 123[R]), equity compensation granted to employees is valued at fair value at the time of the grant and then expensed. Valuation analysts routinely quantify the dilutive effect that stock-based compensation (SBC) has on entity equity value. This dilution can be attributed to SBC that was granted in periods prior to the valuation date and SBC that is expected to be granted in future periods. It is important ...
Draft Regulations Take Center Stage at the BV Summit in Mumbai
A recap of the Business Valuation Summit—Mumbai where the focus was a discussion of the draft regulations for the Registered Valuer program.