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National Association of Certified Valuators and Analysts

The National Association of Certified Valuators and Analysts (NACVA) supports the users of business and intangible asset valuation services and financial forensic services, including damages determinations of all kinds and fraud detection and prevention, by training and certifying financial professionals in these disciplines.

Number of Entries : 2014

An Unimpeachably Neutral Message from the Standards Board Chair

A Neutral Approach to Unimpeachable Standards C. Zachary Meyers, CPA. CVA, the author of this article, is NACVA’s Standards Board (SDB) Chair. The SDB was formed in 2016. The SDB’s purpose is to promulgate NACVA’s Standards, including the development of interpretations, amendments, restatements, and new releases of NACVA’s Standards as deemed necessary and prudent. While being able to influence the very rul ...

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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 this article is not to patronize small business owners; rather, the purpose of this article is to dis ...

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Limit on Deductions for Executive Compensation at Public Companies

The Limits Applied to Public and Private Companies The Tax Cuts and Jobs Act (TCJA) made important changes to Section 162(m) of the Internal Revenue Code. That section limits a publicly held corporation’s tax deduction for compensation paid to each covered employee to a maximum of $1,000,000 per year. A corporation is publicly held if it has issued securities required to be registered under Section 12 of th ...

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Economic Damages

in Not-for-Profit Entities There is an established body of knowledge that addresses economic damages in connection with for-profit organizations, but little about how these concepts apply to not-for-profit organizations. In this article, the author sets forth how those concepts apply to charitable organizations. “You will be much more in control, if you realize how much you are not in control.”―Benjamin Gra ...

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How Beneficiaries Can Determine IRA Basis

Tracking IRA basis is critical for avoiding double taxation of assets, but this can be especially difficult for those who inherit retirement accounts. Reviewing the decedent's Form 8606 is an important first step, and other tax forms can also provide valuable information if this form cannot be found. To read the full article in Kiplinger, click: How Beneficiaries Can Determine IRA Basis. ...

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Grappling with the College Debt Burden

Some baby boomers are taking out loans or using their retirement savings to help fund their children's education. This, in turn, is contributing to the significant debt burden facing some families headed by people over 60. To read the full article in Think Advisor, click: Grappling with the College Debt Burden. ...

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How Not to Use Duff & Phelps Data

A Discussion of Rover Pipeline, LLC v. 10.55 Acres of Land, More or Less, in Ashland County, Ohio, et al. “In God we trust. All others must bring data.” This famous saying has been attributed to various people, but it implies that when data is presented, the conclusion can be trusted. However, the Ohio District Court’s decision in Rover Pipeline, LLC v. 10.55 Acres of Land, More or Less, in Ashland County, ...

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How to Use Keywords in Your Blog Post

Beyond Keyword Placement—An Illustration for Search Engines to Find You In previous QuickRead articles, the author discussed the role blogging can play when marketing a firm’s services. When relevant articles are written and posted on a website, those articles can be found by prospects who are looking to solve a business challenge. But to ensure that blog posts are discovered, one needs to optimize them by ...

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Open the Conversation About Mental Health in the Workplace

Employees may be concerned that discussing mental health issues will affect their careers, so it is important for senior leaders to start the conversation. Providing relevant training and offering online tools can also help. To read the full article in Harvard Business Review, click: Open the Conversation About Mental Health in the Workplace. ...

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Up Next for Advisor Recruiting: Augmented Reality?

Advisors who custody assets at TradePMR opened their mailboxes last week to find an analog postcard holding the promise of a virtual future. After the advisor downloads an app, their phone projects a video of CEO Robb Baldwin onto the physical postcard, inviting them to his firm’s annual conference. This is done through the use of augmented reality, technology that blends virtual objects in live settings. T ...

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Hidden Income and Assets

A Forensic Accountant’s Process The purpose of this article is to explain how forensic accountants look at the big picture, both financially and by understanding past behaviors, to uncover items that may help you or your client. The author shares that some of his biggest “wins” in fraud investigations started with broad allegations; however, the techniques used to identify and quantify these allegations wer ...

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Cyber Threats

Understand the Cyber Security Threat Landscape and Threats to the Accounting Industry Do you feel like your firm’s data is safe? Do you feel like your client’s sensitive information is secure? Do you sleep each night feeling secure that you will not be hit by a data breach? If you answered yes to all three of those questions, it is time to wake up to the real risks you are faced with. You need to make sure ...

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Challenges Continue for African-American Accountants

Leaders of the accounting profession have made substantial efforts to increase diversity in the workforce, but a survey suggests that more needs to be done to improve inclusion of African-American staff. Among other things, leaders should seek to prevent unconscious bias and ensure that informal networks are welcoming of diverse membership. To read the full article in the Journal of Accountancy, click: Chal ...

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Tips for Evaluating the ROI of Diversity Programs

When attempting to quantify the return on investment of diversity programs, companies should start by monitoring metrics such as employee engagement scores. Once this process is complete, companies should focus on improving problem areas with incremental, quantifiable goals. To read the full article in Forbes, click: Tips for Evaluating the ROI of Diversity Programs. ...

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