-
FAQ Interpretations
Non-Litigation #2 and Litigation #4 The NACVA’s Standards Board was formed to continually review the organizations’ standards and to ensure that the N more ...
-
Case Study
Changing Assignments from Fairness Opinion to Business Valuation Commercial damages matters can be challenging and require a flexible mind when “wrapp more ...
-
Book Review
The Art of Business Valuation: Accurately Valuing a Small Business This is a book review of The Art of Busines Valuation: Accurately Valuing a Small B more ...
-
Best Practices for Estimating the Company-Specific Risk
(Part IV of IV) This is the final article of the four-part series that sets forth best practices for estimating the company-specific risk premium. Thi more ...
-
Best Practices for Estimating the Company-Specific Risk Premium
(Part III of IV) This is the third of a four-part article that sets forth best practices for estimating the company-specific risk premium. This part o more ...
-
Using International Economic Time Series Data in Determining Lost Profits
Forensic engagements that involve determining lost profits or other economic damages often require a “time series” of economic and market data. When t more ...
-
The Intersection of Advocacy and Financial Forensics
The Role of the Expert in 21st Century Dispute Resolution—A Recovering Judge’s Perspective As technology evolves, the role of the expert and the inter more ...
-
Money Laundering
In More Ways Than One It seems every few months we read about a financial institution involved in a money laundering scandal. The bank typically agree more ...
-
Ownership, Specificity, and Brevity
(OSB) The OSB technique is indispensable to establish veracity when hearing or reading questions and answers, such as deposition transcripts, expert r more ...
-
The Pink Elephant in the Courtroom
Un-Impeaching Opinions of Calculated Values Valuation or calculation? That is the question asked, answered, and argued by judges, experts, lawyers, an more ...
-
Why We Struggle with Pricing
Relative to “Those” Competitors Many BVFLS practitioners have a mind-set that presents a self-made obstacle to successfully marketing their profession more ...
-
The Changing World of Business Development
Rethinking the Role of Your BD Team (Part II of II) In the November 2020 post, an alternative way to structure your firm’s BD efforts that relies less more ...
-
The Changing World of Business Development
Turning Traditional Business Development on Its Head (Part I of II) Business development (BD) used to be simple: do good work for existing clients, be more ...
-
NACVA Standards Board
Litigation and Non-Litigation FAQ Interpretations Initiative Business valuation/appraisal standards are promulgated by different business appraisal or more ...
-
Book Review
Finance & Accounting for Lawyers, Second Edition, by Brian Peter Brining, JD, CPA BVR has just released Finance & Accounting for Lawyers, Seco more ...
FAQ Interpretations
Non-Litigation #2 and Litigation #4 The NACVA’s Standards Board was formed to continually review the organizations’ standards and to ensure that the NACVA’s Professional Standards remain up to date, relevant, and relatively consistent with the standards of the other professional organizations. This article ad more ...
Accounting for COVID-19 in Valuation
The Bankruptcy Court Weighs-in In Re: Body Transit, Inc. The Bankruptcy Court of the Eastern District of Pennsylvania In re: Body Transit, Inc. addressed how COVID-19 impacts valuations. On August 7, 2020, the Court heard and decided the case. This case proceeded under the Small Business Reorganization Act (S more ...
Some Trends
Expert Witness Industry Revenues IBISWorld, an economic and industry source used by valuation and damages professionals, issues an economic report on the expert witness industry. In this article, Michael Pakter, an expert, discusses industry revenue trends—which are mixed—and also how that may affect current more ...
Using International Economic Time Series Data in Determining Lost Profits
Forensic engagements that involve determining lost profits or other economic damages often require a “time series” of economic and market data. When the lost profits or other economic damages engagement involves comparing international companies, multi-country economic data, and international market data, the more ...
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 t more ...
Valuation of Ambulatory Surgery Centers
Technology (Part V of V) As noted in the first installment of this five-part series, an ambulatory surgery center (ASC) is a distinct entity that primarily provides outpatient surgical procedures to patients who do not require an overnight stay after the procedure. ASCs typically provide relatively uncomplica more ...
Case Study
Changing Assignments from Fairness Opinion to Business Valuation Commercial damages matters can be challenging and require a flexible mind when “wrapping your brain” around the issues and facts of a particular case. Beginning in the first quarter of 2019 and running through October 2020, I had an assignment w more ...
Representation and Warranty Insurance
Understanding the Claims Process and Anticipating Issues The merger and acquisition (M&A) market has evolved over the last several years and faced turbulence in 2020. One increasingly popular aspect of an M&A transaction is the use of representation and warranty insurance policies. After acquiring a b more ...
Why We Struggle with Pricing
Relative to “Those” Competitors Many BVFLS practitioners have a mind-set that presents a self-made obstacle to successfully marketing their professional services. In this article Rod Burkert shares three reasons he has observed that may explain why we, as professionals, struggle with pricing relative to “thos more ...
Tax/Personal Financial Planning
Avoid Traps with a Timely Appraisal New basis-consistency requirements make defensible valuations of inherited property even more important. Informed taxpayers are aware that only the wealthiest individuals should have concerns about the federal estate and gift tax, for gifts given and decedents dying in 2018 more ...