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Lessons from Lease Accounting Implementation
With the effective date for the new IFRS lease accounting standard fast approaching, companies are wading through a number of challenging issues relat more ...
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China’s High-Speed Rail Network has Been Low Speed in Adoption—But That’s Set to Change
In just over a decade, China has created the world’s largest high-speed rail network Now passenger use is expected to catch up due to rapid industrial more ...
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As U.S. Expansion Notches Record, Recovery May Have Only Just Begun
A now record-setting run of U.S. economic growth enters its 121st month on Monday, sustained by a decade of low interest rates and massive Federal Res more ...
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Artificial Intelligence Sees Construction Site Accidents Before They Happen
Construction companies are developing an AI system that predicts worksite injuries—an example of the growing use of workplace surveillance. To read th more ...
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The Question is Active or Passive Investing. The Answer is Yes.
Recent performance has favored passive investing. But a look at the big picture shows how performance moves in cycles, and reveals why active may soon more ...
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What is in a Purchase Price?
It is all Based on Your Perspective In this article, the author presents three common ways that a single purchase price may be calculated and presente more ...
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Finding “True North” in Recent Delaware Appraisal Cases
Is it the Market or the Model? Petitioners in Delaware appraisal cases must necessarily argue that fair value exceeds the deal price. In contrast, fin more ...
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A Method for Calculating
The Excess Earnings Capitalization Rate This article presents a method for calculating the capitalization rate for excess earnings. The good news is t more ...
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How to Value
Privately Held Promissory Notes How should a privately held promissory note be valued? In this article Bruce Johnson answers this question. Bruce note more ...
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Valuation Discounts
Applicable to Real Estate Holding Companies (Part II of II) In this second of a two-part series published in QuickRead August 01, 2019, the author dis more ...
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Are You a Vitamin or a Painkiller?
One Has Traction with Prospects, the Other Does Not Any product/service can almost always be viewed as either a vitamin or a painkiller. Which do you more ...
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The Seven Steps of Mastering
an Effective Elevator Pitch Professionals in the accounting, valuation, and finance sectors frequently struggle with a deceptively simple task: descri more ...
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Seven Sources for Finding Speaking Engagements
Establish Yourself as a Sought-after Speaker Public speaking offers a range of opportunities—from professional growth, to promotion of you and your bu more ...
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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 pla more ...
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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 more ...
What is in a Purchase Price?
It is all Based on Your Perspective In this article, the author presents three common ways that a single purchase price may be calculated and presented. With football season on the horizon, I cannot help but think about September 24, 2013—a night that many football fans will not soon forget. The Seattle Seaha more ...
Case Law Update
April 2019 In the first quarter of 2019, there were no reported U.S. Tax Court cases involving either business, estate, or FLP valuation issues. Notwithstanding the above, there were several cases that valuation and litigation support professionals will want to consider. In this article, five recent cases are more ...
Expert Witness Exchange: CVAs
and Expert Witnessing In this article, the Expert Witness Exchange (EWE) discusses expert witness opportunities available to CVAs. As a Certified Valuation Analyst (CVA), there is a vast array of employment opportunities you can pursue. One area that may not be as obvious is the ability to play a crucial role 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 interplay between experts and the judiciary will evolve. This change is already underway. In this article, QuickRead presents the presentation made by Retired Judge 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 ...
Fair Market Value Considerations for Rural Health Clinics
Technology (Part V of V) Over the past decade, there has been a rapid adoption of technological innovations in the U.S., which has fundamentally changed the healthcare delivery system, improving the quality of patient care, as well as the efficiency of healthcare processes and practices. Research indicates th more ...
It’s Only an Opinion
An Appraiser in Court This is a review of Henry J. Wise’s, MAI, CBA, BVAL, CRE (Retired) recently released book, It’s Only an Opinion: An Appraiser in Court. In this book, comprised of 23 chapters, Mr. Wise is not only humorous but also insightful. He shares several nuggets from his 35-years of experience tes more ...
Leading with Your Heart
How to Avoid Romance of the Deal through Cold-Hearted Diligence This paper attempts to address these issues while presenting summary critical considerations that can and do mitigate the likelihood of unintended consequences and deals that fail to deliver. Specifically, it will speak to how advisors and buyers more ...
Are You a Vitamin or a Painkiller?
One Has Traction with Prospects, the Other Does Not Any product/service can almost always be viewed as either a vitamin or a painkiller. Which do you (or your firm) offer? Any product/service can almost always be viewed as either a vitamin or a painkiller. Which do you (or your firm) offer? BVFLS Services Can 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 ...
