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An Overview of Personal Goodwill

Calculating appropriate goodwill can create significant savings to a taxpayer.  Lucas M. Parris, senior member of Mercer Capital’s Financial Reporting Valuation Group, describes the existence of personal goodwill apart from corporate goodwill. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: An Overview of Personal Goodwill. This article is republished f ...

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Fair Value Accounting

Moving from Facts to Opinion? ASC 820 under US GAAP and IFRS 13 issued by IASB provide a principal based framework for fair value measurement. Though fair value measurement guidance in US GAAP and IFRS are substantially in the same line, some minor differences exist. This article discusses the IFRS 13 and challenges in its implementation. ...

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Determination of the Appropriate Standard of Value

An In-Depth Series on Healthcare Valuation This first installment will discuss Fair Market Value, the most prevalent standard of value in the healthcare industry, and why this is the required standard of value for most healthcare transactions. This article will also discuss the premise of value, which further defines the circumstances of the transaction, and how to determine which methods may be applicable ...

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Probability Based Estimation and the DLOM Calculation

Refining and Selecting the Appropriate DLOM The discount for lack of marketability (DLOM) is the result of illiquidity. It represents the inability to sell quickly when an investor decides to sell an asset. It is the economic cost of failing to realize gains or to avoid losses during the time period that the investor or closely held business owner is trying to sell the asset or securities. In this article, ...

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Crude Oil

Price Stability vs. Market Share Bennet Kpentey, an Accra, Ghana management and financial consultant with a focus on the oil, gas, and energy sector, shares his views on the strategies of maintaining and increasing crude oil production and how the volatile energy prices will affect growth in emerging economies and other industries. ...

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Surprise! The Cost of Cloud is About to Rise

Will Microsoft, IBM, and Amazon continue to competitively price match, even if it’s not necessarily in the downward direction?  Barb Darrow, a senior writer at Fortune, discusses cloud pricing and how the changes may affect your company. To find out more on the Fortune article, click: Surprise!  The cost of cloud is about to rise. ...

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Yes, Virginia, the Cost of Capital Really is Low

Calculating a prospective return takes into account many factors.  Travis W. Harms, Mercer Capital’s Financial Reporting Valuation Group, discusses what impact a “hefty” purchase price could mean for returns. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Yes, Virginia, the Cost of Capital Really is Low. This article is republished from Mercer Capital' ...

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Common Misconceptions Regarding Healthcare Entity Valuations

Five Remaining Leading Misconceptions (Part II of II) The following discussion summarizes and responds to common misconceptions many analysts have with regard to the valuation of healthcare entity property and/or services transfers. These analyst misconceptions typically involve a misunderstanding of one or more of the relevant regulatory provisions. These analyst misconceptions typically relate to an erron ...

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Unlocking Client Value Leads to Firm Growth

The Opportunity for Value Growth Services How can one differentiate oneself? Scale production or services? Whether you’re an M&A advisor, a business valuator, a CPA, a transition planner, or a turnaround consultant, you would probably be very successful if you could consistently execute this simple growth strategy. For most people, the challenges of differentiating and scaling often seem to prevent succ ...

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Q&A: How to Present Your Prices to Customers

How can your firm present different pricing options to customers, decide which pricing model is the best to use, and overcome pricing objections?  Chris Baysden, for the Journal of Accountancy®, sits down with Ron Baker for this sixth in a series of Q&A sessions. To find out more on the Journal of Accountancy article, click: How to present your prices to customers. ...

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New Rules Aim to Claw Back Incentive-Based Pay

The SEC has proposed new rules and requirements for certain types of incentive-based executive compensation.  Lucas M. Parris, Senior Member of Mercer Capital’s Financial Reporting Valuation Group, explains the rules and how they would apply. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: New Rules Aim to Claw Back Incentive-Based Pay.  This article is ...

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Regulations Determine Partnership Distributive Shares When Ownership Changes

“The IRS issued final regulations on determining partners’ distributive shares of partnership items when a partner’s interest varies during the partnership’s tax year.”  Sally P. Schreiber, a senior editor for the Journal of Accountancy®, explains the exceptions and methods the proposed regulation influences. To find out more on The Tax Adviser® article, click: Regulations Determine Partnership Distributive ...

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Estate of Richmond v. Commissioner

Guidance on How to Calculate the Built-in Capital Gains Tax?! Estate of Richmond is well known among experienced valuation professionals for at least two reasons. First, the U.S. Tax Court was critical of the experts’ lack of credentials and the fact that the estate submitted an unsigned, marked-up report with the 706. Second, the U.S. Tax Court did not allow a 100 percent BICG tax reduction. Rather, the Co ...

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Why Visible Experts are Transforming Firms

And How to Become One We all know their names. They’re the industry stars that headline conferences and write the definitive books in their fields. Sometimes their names are known beyond their industries and they bring acclaim to their firms. We call these individuals Visible ExpertsSM, and it has become increasingly evident that they are changing the way professional services are purchased and understood. ...

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Common Misconceptions Regarding Healthcare Entity Valuations

Five of the 10 Leading Misconceptions (Part I of II) The following discussion summarizes and responds to common misconceptions that many analysts have with regard to the valuation of healthcare entity property and/or services transfers. These analyst misconceptions typically involve a misunderstanding of one or more of the relevant regulatory provisions. These analyst misconceptions typically relate to an e ...

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CFOs: This Year is Going to Be Bad

What is the predicted earnings and revenue outlook?  Mark Fahey, CNBC Data Journalist, interviews some chief financial officers for their thoughts and insight and what we should prepare for. Find out more on the CNBC article, click: CFOs: This year is going to be bad. ...

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Rules for the Modern Investment Manager

The SEC has proposed new rules and amendments that are more stringent and would alter requirements.  Mary Grace McQuiston, Senior Financial Analyst with Mercer Capital, offers insights and explores some of the ramifications these changes could bring. Read more about the results of this report in the Mercer Capital's Financial Reporting article, Rules for the Modern Investment Manager.  This article is repub ...

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Ways to Ensure Your Firm’s Secrets Remain In-House When Employees Leave

Today’s competitive market helps to create the attraction and real possibility of employee mobility.  James Pooley, author of Secrets: Managing Information Assets in the Age of Cyberespionage (Verus Press 2015), shares nine insightful tips every employer should consider and put in practice to protect themselves and their companies. Find out more on the RIA Biz article, click: Ways to ensure your firm’s secr ...

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