-
Accountability, Rights, and Discipline in Early-Stage Companies
This week, Travis Harms, Mercer Capital’s Financial Reporting Valuation Group lead, features two stories and one study, each of which highlights the n more ...
-
Accounting Period Planning may Provide Preferred Year
Although some types of entities have required tax years, not all do. Karen Messner helps you find out how to adopt a tax year other than a calendar y more ...
-
How to Comply with the New AICPA Ethics Standards for M&A
The rise in firm discontinuances and sales brings with it a host of practitioner concerns regarding independence, confidentiality, and the transfer of more ...
-
Should Business Appraisers “Normalize” Long-Term Treasury Rates When Building Equity Discount Rates?
Some valuation practitioners use a normalized risk-free rate in determining the cost of capital. This can inflate the cost of equity by up to a coupl more ...
-
How Implementing Value Pricing Can Help Your Staff Get More Done
As many firms are struggling to recruit and retain qualified people, some practitioners have found that value pricing has made their working environme more ...
-
Business Valuation and Reporting in Matrimonial Disputes
Adherence to Development and Reporting Standards in Family Law Litigation Family law practitioners deal with a host of complexities when resolving mat more ...
-
Discount for Lack of Marketability Guide and Toolkit
Authored by: James R. Hitchner; R. James Alerding; Joshua B. Angell; and Katherine E. Morris The author provides a review of Discount for Lack of Mark more ...
-
Exelon Corp. v. Commissioner
A Decision that Illustrates the Importance of Appraiser Independence To successfully work in the field of business valuation, appraisers must perform more ...
-
Valuing Contingent or disputed Assets and Liabilities in Solvency Opinions
Part II of II This is a two-part article. In this second part, the authors discuss valuation and the approaches used to value contingent assets and li more ...
-
Valuing Contingent or Disputed Assets and Liabilities in Solvency Opinions
Part I of II This is a two-part article. A variety of methods may be appropriate, depending on the context, to value contingent or disputed assets or more ...
-
7 Personal Branding Tips for Aspiring Experts
Creating Visibility and Personal Brand Recognition In this article, Dr. Frederiksen provides seven branding tips for aspiring experts. more ...
-
FinTech—Origins and Prognosis
Greater Disruption and Change Awaits the Financial Services Industry FinTech, or financial technology, has disrupted the financing industry. The FinTe more ...
-
CPE
That Lands New Clients We have a large body of knowledge that teaches us how to do the work, but few resources that teach us how to get the work. And more ...
-
Best Practices for Electronic Use Policies
Defining Rights and Establishing Control to Protect Your Firm and Clients In this article, the authors propose best practices used to establish accept more ...
-
What is Your Employer Brand
and How Can You Make it Work for You? In this article, Dr. Frederiksen discusses branding and the value and importance of maintaining and creating a b more ...
Business Valuation and Reporting in Matrimonial Disputes
Adherence to Development and Reporting Standards in Family Law Litigation Family law practitioners deal with a host of complexities when resolving matrimonial disputes. In high net worth cases, financial considerations soon become paramount. Often the largest financial asset on the marital balance sheet is more ...
Exelon Corp. v. Commissioner
A Decision that Illustrates the Importance of Appraiser Independence To successfully work in the field of business valuation, appraisers must perform assignments with impartiality, objectivity, and independence, and without consideration of personal interests or the interests of those who hired them. Should s more ...
Unimpeachably Neutral Expert Testimony
How to Tell the Whole Truth and Nothing but the Truth The often-unspoken truth is that many deposition or cross-examination questions that expert witnesses in the field of forensic accounting, business valuation, or matrimonial litigation will be asked are written to make the truth sound like a lie and a lie more ...
Common Fraud Red Flags
“I Should Have Known!” When you hear the news that someone was just arrested for committing fraud at their work, it is usually accompanied by fellow employees or managers saying one of two things. Either, “I never thought they were capable of stealing” or “I should have seen it coming.” Why do employers say t more ...
The Importance of Forensic Accounting
Analysis in Matrimonial Matters As forensic accountants, we may be called upon to determine the value of the marital estate. Frequently, we either receive an avalanche of documents or very few documents. How do we distinguish what is valuable versus what is not? Why is the information so important in our fore more ...
Valuation of Compensation for Physician Services
Executive Services (Part II of IV) In the May/June 2017 issue of The Value Examiner, the authors gave a detailed description of how clinical services for physicians can be calculated. QuickRead is pleased to present an overview of this series, which will be presented in four parts. Please look for the more de more ...
Preventing Case Over Valuation
Why Attorneys Tend to Overvalue Their Cases and What to Do! Research indicates that most lawyers over value their cases, and what is even more fascinating, it does not matter how long the attorney has been in practice! There are a number of reasons over valuation occurs; sometimes the answer is just that the more ...
Exit Planning as a Strategic Business Tool
Focus on Value Management In this article, the author discusses the importance of using business value as the baseline driver of business performance and how we use it as a measurement of success. more ...
7 Personal Branding Tips for Aspiring Experts
Creating Visibility and Personal Brand Recognition In this article, Dr. Frederiksen provides seven branding tips for aspiring experts. more ...
Book Review—Taxes and Value
The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle What premium, if any, should S Corporations command? How reliable are the current models? How reliable is the evidence that supports the position of the leading U.S. Tax Court cases? What should valuation analysts and consultants more ...