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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 : 2537

Understand the Value of an Insurance Brokerage —Mercer Capital White Paper

Most Business Owners Understand Interim Cash Flows.  But Terminal Cash Flow May Be Most Important: More Detail on Standards of Value.  Lucas M. Parris at Mercer Capital has authored a white paper at Mercer Capital that posted last month titled Understand the Value of an Insurance Brokerage that guides consultants through the process of selling out, selling in [transferring ownership to heirs], putting toget ...

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Same Doctor Visit, Double the Cost —WSJ

Insurers Say Rates Can Surge After Hospitals Buy Private Physician Practices; Medicare Spending Rises, Too    Anne Wilde Matthews at the Wall Street Journal reports that the increased number of physicians going to work for hospitals is actually resulting in higher costs for patients.   Hospitals are acquiring physician practices and integrating them into hospital services, and while the stated goal is to im ...

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Four Specific Steps for Succession Success —JofA

Keys to Exit Excellence: Act Now, Begin the Grooming Process, Proactively Identify Potential Acquirers, and Create Value in Your Practice    Donald J. Korn writes in The Journal of Accountancy that it's critical to be proactive in building an exit plan.  Here he talks to a number of experts on the topic—including NACVA member Marty Abo, who recently was featured in Smart CEO Magazine—and collects tips on be ...

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Private Equity Overhang: Companies Waiting for Exits —PE Hub

Successful Exit Key to Current Performance—and Future Sponsorship Opportunities Chris Manderson at PE Hub writes that  in the private equity world today, sponsors’ track records in successfully exiting investments are a major factor in fundraising.  If sponsors cannot exit previous investments and provide returns, they will find it much more difficult to raise subsequent funds: ...

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Book Review: Anatomy of a Fraud Investigation

Learn How the Pros Take Down an Embezzlement Scheme and Gather Tips on How to Best Defend Your Own Practice. Mark S. Warshavsky reviews Stephen Pedneault’s Anatomy of A Fraud Investigation. The book combines a step-by-step recounting of best practices with real-life drama as investigators discover, investigate, and resolve a fraud incident—a fantastic guide to how to defend against and uncover fraud. ...

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S-Corporations and Taxes: A Summary of Relevant Case Law

Taxes on S-Corporations are Hotly Discussed by Legislators and May Change. Here’s the History, Standing Precedents, and Current Law. S Corporations have been much in the news lately, as we’ve noted on the QuickRead blog. In this piece, Peter Agrapides provides a comprehensive chronological account of valuation cases where the issue of tax affecting S-Corporations has taken center stage. ...

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Part II: Dual-Purpose 409A Valuations: Here’s Why and How They Overvalue Stock Options

The Winklevoss Twins Realized Too Late the Value They’d Agreed to for Their Common Shares of Facebook. Here’s How it Played Out. Last week Lorenzo Carver introduced the topic of how 409A valuations destroy value for some shareholders.  Today’s piece is a case study in how a wide disparity in value estimates largely created by the 409A process played out in the UConnect v. Facebook lawsuit. ...

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How to Super Charge Your Accounting Practice

Authors of New Book Describe How Ability to Bring in New, High-Quality, Well-Paying Clients Consistently is Key   Bruce H. Rogers and Russ Alan Prince are the co-authors of the just published book Profitable Brilliance: How Professional Service Firms Become Thought Leaders.  At Forbes, the authors detail how a strong referral strategy is critical to a profitable, growing business, and that one of the best w ...

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12 Fatal Mistakes to Avoid When Selling Your Business

Why Choosing Good Counsel to Help with Exit Planning Can Be the Most Important Decision a Business Owner Makes Venture Resources believes many business owners don’t fully appreciate the complexities and factors that are present in the deal structuring and business selling process, including understanding how to project the company’s future, applying alternate deal structures, and maximizing current business ...

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Why Using a Mentor is Key to Building the Value of Your Firm’s Work

Good Mentors Not Only Catch Errors, but Speed Professional Development, Provide Perspective, and Help Build Your Company Brand The mentoring process is invaluable, explains Baria Jaroudi. That’s not simply because it provides a proofread and detail check, or even because it strengthens professional development and solicits team expertise and new perspectives. Perhaps most importantly, strong mentoring helps ...

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Dual-Purpose 409A Valuations: Here’s Why and How They Overvalue Stock Options

Why Built-up Volatility Rates Produce Better Value Indications In part one of a three-part series, Lorenzo Carver explains how the interaction between auditors and valuation professionals during dual-purpose 409A valuations of common stock and employee stock options destroys value for hundreds of thousands of employees receiving stock options every year by granting options at strike prices that are above th ...

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Insufficient Evidence and Defensible Opinions

Avoid Hypotheticals. But Remember: Experienced Experts Recognize that Limited Evidence Will Often Support a More Limited Opinion Michael Kaplan explains how limited evidence can still support a limited opinion. Read about a valuator who had access to an insufficient number of documents and a hard cutoff date to complete a valuation by. Since the valuation was prepared in a manner that meets the professional ...

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Accounting Differences Crimp Cross-Border Mergers —CFO.com

Study:  More Deals Occur in Countries That Follow Similar Financial-Reporting Standards   At CFO.com Kathleen Hoffelder reports that dissimilar national accounting standards and the lack of adherence to international financial reporting rules seem to be a major deterrent to companies eyeing targets beyond their borders, according to a recent academic study. Moreover, cross-border acquisitions by companies o ...

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Small Business, Big Risk: Two Surveys Highlight Fraud Vulnerability. —JofA

Few Companies with Under 100 Employees Have Fraud Controls in Place Small businesses are significantly more likely than their larger counterparts to neglect instituting basic antifraud controls that could save them from costly losses, a recent worldwide survey shows. The Journal of Accountancy reports in the August issue:  ...

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Rob Slee at MidasNation: “Economic Armageddon Day is Here!” —MidasNation

The U.S. Must Cut $800 or $900 billion From Our Annual Government Spending to Maintain Mid-term Economic Solvency.  And That's Just the Beginning.     Flooding the system with trillions of dollars and deficits has bought the U.S. economic stagnation, writes Rob Slee in an August 20, 2012 post at MidasNation.   "What a lost opportunity. One thing we learned in MidasNation over the past few years is that when ...

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The Value of Brands in M&A

Acquiring Companies Need to Conduct a Brand Valuation Post-Acquisition to Comply with IFRS.  Here's Why it Makes Sense to Do it Before the Acquisition.   As all companies complying with IFRS must carry out a brand valuation post acquisition for compliance, there’s a strong argument for carrying out the necessary due diligence and valuation beforehand, explains the marketing director of Intangible Business, ...

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How to Minimize the Impact of Divorce on Your Small Business

Divorce Proceedings Can Stall Operations, Distract Key Employees, and Require Expensive Outside Counsel. Here’s How Good Planning Can Mitigate the Costs. Solid legal counsel, pre- and post-nuptial agreements, shareholder agreements, confidentiality, and structured settlements can all ease the strain on a small business during a divorce proceeding, explains Jennifer A. Brand at the Fox Small Business Center. ...

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