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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

Crowdfunding Brings New Opportunities for CPAs

Crowdfunding has taken off providing CPAs with many chances to cultivate new business—and also carries risks for investors.  Courtney L. Vien, JofA associate editor, discusses the crowdfunding basics and what an exciting area of opportunity this may be for some CPAs. To find out more on this JofA article, click: Crowdfunding Brings New Opportunities for CPAs. ...

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Boost Your Computer’s Performance

This article provides more than a dozen tips to help transform your computer into a lean, clean performance machine.  J. Carlton Collins, Journal of Accountancy contributing editor, provides some excellent user-friendly instructions to help get your computer running more efficiently. To find out more on this Journal of Accountancy article, click: Boost Your Computer’s Performance. ...

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Leveraged Dividend Recapitalizations and Leveraged Share Repurchases

Two corporate finance tools available to private companies are leveraged share repurchases and leveraged dividend recapitalizations.  Z. Christopher Mercer, founder and CEO of Mercer Capital, looks at which transaction may be the right one for you or for your client. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Leveraged Dividend Recapitalizations an ...

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Dissenting Shareholder Appraisal Rights and Shareholder Oppression Claims

Similarities and Differences in Securities Valuation Over the past three decades, the number of both dissenting shareholder appraisal rights claims and shareholder oppression claims have increased significantly. This increase has created a demand for forensic-related business and security valuation services. Valuation analysts are not legal counsel, of course. However, valuation analysts who practice in thi ...

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Dissecting the IRS Job Aid on S Corporation Tax Affecting

Background and Objectives of the Job Aid (Part 3 of 3) In the third article of this three part series, the author discusses the remaining portions of the Job Aid, specifically, the Discussion and Analysis Section of the Job Aid which addresses: Evidence-Based Valuation Analysis, Theory-Based Valuation Analysis, and Weighting of Factors and Approaches and shares his views on the value and limits of this docu ...

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Social Media: Be Careful What You “Like”

When you "like" a company or group on Facebook, you may unwittingly be surrendering certain legal rights.  J. Carlton Collins, Journal of Accountancy's contributing editor, discusses some of the pitfalls and what could potentially happen. To find out more on Journal of Accountancy's article, click: Social Media: Be Careful What You “Like”. ...

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Bi-Partisan Estate Tax Reform Bill Introduced

The House passed a bill earlier this year that would repeal the estate tax, but it's unlikely the Senate will approve the measure.  David Lenok, senior editor for Wealthmanagement.com and Trusts & Estates, looks at an act that would allow people who expect to owe estate taxes to pay what they owe while they are still alive. To find out more on this Wealthmanagement.com article, click: Bi-Partisan Estate ...

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Turning on the Fasten Seat Belt Sign: Fair Value Measurement in Turbulence

Is the degree of difficulty on the rise for fair value measurements?  Travis Harms, leader of Mercer Capital’s Financial Reporting Valuation Group, looks at some interesting current trends   To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Turning on the Fasten Seat Belt Sign: Fair Value Measurement in Turbulence.  This article is republished from M ...

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Promote Opportunity

How to Hire, Train, and Retain the Best Employees Training leaders means developing a partnership between the employer and employees. This commitment takes time and involves both bottom line and business metrics, as well as behavioral and team building skills. The issues related to soft skills, such as behavioral and team building skills are explored in depth in Mike Gregory’s book, The Servant Manager, 203 ...

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Quality of Earnings

When Performing a Business Valuation Earnings are not always objective and valuations apply a multiple to earnings to determine a company’s value. The elements making up a company’s valuation involve determining normalized earnings, a decision whether income taxes would be applied, and the capitalization rate to be used to get the value. There are also other factors, but this article looks at the quality of ...

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Dissecting the IRS Job Aid on S Corporation Tax Affecting

Background and Objectives of the Job Aid (Part 2 of 3) In the first of this three-part series, the leading cases involving tax-affecting where analyzed; those cases discussed included: Gross, Wall, Heck, Adams, Dallas, Gallagher, Korbel, and Guistina. This second part analyzes the first two parts of the Job Aid by section, the “Executive Summary” and first three subsections of the “Discussion and Analysis”, ...

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BIS Highlights Trouble Spot for Global Economy

Bank for International Settlements sees global trouble brewing   Several major factors are converging and posing a threat to the global economy, the Bank for International Settlements said in a report.  China's slowdown is hurting emerging markets dependent on commodity exports, the bank said, even as the rising value of the U.S. dollar adds stress in markets where much debt is dollar-denominated.  Bri ...

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4 Reasons Clients Need You Now

There are many reasons why clients need solid financial advice in these turbulent times.  This article lays out four of them, starting with the observation that nobody—or almost nobody—can time the markets.  Bob Clark, Editor-at-Large for Investment Advisor Magazine, explains the importance of speaking to the client’s understanding and the importance of a financial advisor’s role.   To find out more on ...

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Cyber Liability Insurance for CPA Firms

Are you covered for data breaches?  The skinny on cyber liability insurance   Finding out that clients' data was stolen or accessed would be a nightmare for any CPA.  To make it worse, the recovery costs may not be entirely covered by standard insurance policies.  Valrie Chambers, CPA, explores cyber liability insurance and offers key points to consider as filing season approaches.   To find out m ...

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To (Appraisal) Arbitrage or Not?

In recent years, appraisal arbitrage cases seem to be a more strategy.  Karolina Grabowicz, a senior financial analyst with Mercer Capital, looks at some current cases and their outcomes.   To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: To (Appraisal) Arbitrage or Not?  This article is republished from Mercer Capital's Financial Reporting Blog.  I ...

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Enhancing Effectiveness at Work and with Your Life

Tools to Make You More Effective Enhancing effectiveness revolves around listening to employees, providing timely quality feedback, providing resources needed by the employee and giving employees a chance to shine. Several models are presented to allow an employee and the firm to enhance effectiveness including the tips from Stephen Covey’s book, management by wandering around, and the Pareto rule. ...

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Caution: Be Sure to Consider Tax Structure

When Using Guideline Transaction Data Income taxes play a major role in the pricing and structure of business transactions because income tax consequences associated with the sale or purchase of a business can substantially reduce the seller’s net proceeds and/or lower the net cost of a purchased ownership interest to the buyer. Because of this issue, it seems appropriate to assume that actual transactions ...

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Dissecting the IRS Job Aid on S Corporation Tax Affecting

Background and Objectives of the Job Aid (Part 1 of 3) The release of this series of Job Aids has been hailed by many as a new era of communication and understanding between the Internal Revenue Service, taxpayers, and practitioners. However, in the opinion of this author, and others, releasing these additional documents in such a formal manner seems to be an attempt to influence practitioner behaviors in s ...

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Valuation Concerns Mark Southern Capital Forum: Are VC Trends the Canary in the RIA Coal Mine?

The annual Southern Capital Forum sponsored by Mercer Capital brought to light several interesting comments.  Matthew Crow, President of Mercer Capital, looks at some of these dealing with stretched valuations. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Valuation concerns mark Southern Capital Forum: Are VC trends the canary in the RIA coal mine?  ...

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