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Trends Influencing the Fair Value of Private Equity and Venture Capital Portfolio Investments
In Mercer Capital’s most recent issue of Portfolio Valuation: Private Equity and Venture Capital Marks and Trends, they provide a brief digest and com more ...
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Bitcoin Seeks Recognition from U.S. GAAP
The FASB is conducting early stage research about developing an accounting standard for digital currency and the technology that underpins it. With t more ...
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Six Traits of Leading Finance Functions
CFOs are eager to make the finance function more efficient and useful. Samantha White, CGMA Magazine senior editor, explains what leading finance fun more ...
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How to Encourage Candor in Your Office
It is difficult to deliver bad news or discuss mistakes, but honesty plays an important part in the development of a workplace that is effective and p more ...
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U.S. SEC’s Piwowar Urges Companies to Pursue Mandatory Arbitration Clauses
SEC Official Suggests IPO Paperwork Could Include Arbitration Clauses Michael Piwowar, a Republican member of the Securities and Exchange Commission, more ...
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Personal Goodwill
The Value of a Business is Not Always What it Seems (Part II of II) Personal goodwill is taxed at the individual capital gains tax rate, not the highe more ...
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Personal Goodwill
The Value of a Business is Not Always What it Seems (Part I of II) Personal goodwill is taxed at the individual capital gains tax rate, not the higher more ...
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One Explanation for the Variance in the Price/EBITDA Multiple
Given a Fixed Amount of EBITDA After reading Steve Egna’s article in the April 12, 2017 issue of QuickRead Buzz, in which he suggests that a larger mu more ...
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The Economic Balance Sheet
and its Application to Enterprise Valuation The value of a firm must equal the value of the claims on its assets. In practice, this is generally expre more ...
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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 ...
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Do Candidates Find Your Employer Brand Attractive?
NACVA Member Survey Findings on Employee Recruitment and Retention Hinge Marketing recently completed a NACVA member survey. In this survey, Dr. Frede more ...
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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 ...
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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 ...
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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 ...
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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 ...
Personal Goodwill
The Value of a Business is Not Always What it Seems (Part II of II) Personal goodwill is taxed at the individual capital gains tax rate, not the higher corporate income tax rate. Therefore, a credible personal goodwill calculation can amount to significant tax savings. One that is not adequately defensible in 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
Physician On-Call Services This article focuses on physician on-call services and issues that valuation professionals must anticipate and consider in such an engagement. The article is a distillation of an in-depth article published in The Value Examiner July/August 2017 issue. In that issue, the authors also more ...
Business Interruption
A Unique Assessment of Commercial Damages Business interruption is a form of commercial damages that may include both breach of contract and torts. While it is not common for financial experts to be hired in business interruption situations, some claims require their expertise. Unlike a traditional lost profi 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 ...
Do Candidates Find Your Employer Brand Attractive?
NACVA Member Survey Findings on Employee Recruitment and Retention Hinge Marketing recently completed a NACVA member survey. In this survey, Dr. Frederiksen learned that NACVA members sought to improve recruiting and retention in their firms. These were the two highest. In addition, gathering insights about h 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 ...