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The Land Estate
Valuation Issues for Wind and Mineral Surface Development Rights As wind energy has emerged as a leading source of energy, several issues have arisen more ...
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The Impact of the Coronavirus
On the Valuation of Small Businesses What is the impact of coronavirus on small businesses? What should valuation analysts consider in light of the st more ...
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Application of Scenario Analysis for Computing Discount Rates
In Related-Party Cost Sharing Arrangements (Part II of II) This two-part paper demonstrates how the discount rate associated with the investment in in more ...
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Application of Scenario Analysis for Computing Discount Rates
In Related-Party Cost Sharing Arrangements (Part I of II) This two-part paper demonstrates how the discount rate associated with the investment in int more ...
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Valuing a Wealth Management Business
The Art and Science Most businesses have special characteristics that affect its value. Some are endemic to the industry and some relate to the person more ...
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The Intersection of Advocacy and Financial Forensics
The Role of the Expert in 21st Century Dispute Resolution—A Recovering Judge’s Perspective As technology evolves, the role of the expert and the inter more ...
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Money Laundering
In More Ways Than One It seems every few months we read about a financial institution involved in a money laundering scandal. The bank typically agree more ...
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Ownership, Specificity, and Brevity
(OSB) The OSB technique is indispensable to establish veracity when hearing or reading questions and answers, such as deposition transcripts, expert r more ...
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The Pink Elephant in the Courtroom
Un-Impeaching Opinions of Calculated Values Valuation or calculation? That is the question asked, answered, and argued by judges, experts, lawyers, an more ...
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Advice to the Board
Knowing the Business is Critical to Effective Risk Oversight In this article, the author shares excerpts of a speech he presented to board members reg more ...
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Does the Rainmaker Model Still Work?
Relevance and Alternate Approaches to Succeed Traditionally, accounting and financial services organizations have relied on their firms’ partners to “ more ...
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“Little Big Data”
Get Clients to Count on Your Accounting Is it the valuation of a small privately held company with three employees? Or a large multi-national with emp more ...
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This is How I Vet my BVFLS Prospects
You Can Do It, Too How should a BVFLS practitioner first engage a prospective client? In this article, the author discusses how he engages prospects a more ...
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How to Grow 3X Faster
New Study Spotlights Five Proven Strategies There is an easy way to identify the most effective strategies for rapid growth. For the fifth year in a r more ...
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Five Lessons I’ve Learned That Help Me
Get New Work at Fees I Can Live With When it comes to getting new work, one of the required steps is writing what amounts to a combined proposal/engag more ...
The Land Estate
Valuation Issues for Wind and Mineral Surface Development Rights As wind energy has emerged as a leading source of energy, several issues have arisen with respect to the rights of parties holding surface and mineral rights. There are important legal issues that need to be explored to assess whether to develop more ...
Case Study—Royalties and Lost Profits from Intellectual Property Infringement
Theory into Practice In our literature and at professional conferences, we often discuss the theoretical aspects of our work. For lost profits this includes discussions on the best method for valuing lost profits (before and after, yard stick, but for) or the optimal discount method (ex ante, ex post, or hybr more ...
Some Trends
Expert Witness Industry Revenues IBISWorld, an economic and industry source used by valuation and damages professionals, issues an economic report on the expert witness industry. In this article, Michael Pakter, an expert, discusses industry revenue trends—which are mixed—and also how that may affect current more ...
The Intersection of Advocacy and Financial Forensics
The Role of the Expert in 21st Century Dispute Resolution—A Recovering Judge’s Perspective As technology evolves, the role of the expert and the interplay between experts and the judiciary will evolve. This change is already underway. In this article, QuickRead presents the presentation made by Retired Judge more ...
Small Business Valuations
Using Forensic Accounting Valuing the small business is how most valuators earn their living. These small businesses pose as much issues to valuation professionals as they do for tax, accounting, and legal professionals by providing these entities with advice. The issues are wide-ranging, and the purpose of t more ...
Fair Market Value Considerations for Rural Health Clinics
Technology (Part V of V) Over the past decade, there has been a rapid adoption of technological innovations in the U.S., which has fundamentally changed the healthcare delivery system, improving the quality of patient care, as well as the efficiency of healthcare processes and practices. Research indicates th more ...
Should the Discount Rate for Contingent/Unliquidated Liabilities be Low, Medium, or High?
Valuing Liabilities Differs from Valuing Assets Valuing contingent/unliquidated liabilities raises some interesting questions. Do contingent/unliquidated liabilities have liability-specific risk? If yes, does liability-specific risk result in lower or higher obligations? Why do contingent/unliquidated liabili more ...
Adding Growth to Exit Planning
Observations of Needs of Boomer Owners as the Exit Tsunami Begins Readers serving as advisors to privately held business owners stand in the position of being the authority when it comes to topics such as growth and exit planning. This QuickRead article is written to share the research on the privately held b more ...
Does the Rainmaker Model Still Work?
Relevance and Alternate Approaches to Succeed Traditionally, accounting and financial services organizations have relied on their firms’ partners to “make it rain” or by using their connections, both personal and professional, along with a sprinkling of charisma, to bring in new business and revenue. How effe more ...
Tax/Personal Financial Planning
Avoid Traps with a Timely Appraisal New basis-consistency requirements make defensible valuations of inherited property even more important. Informed taxpayers are aware that only the wealthiest individuals should have concerns about the federal estate and gift tax, for gifts given and decedents dying in 2018 more ...
