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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 : 2545

Pull the Plug on Tesla’s Value?

The value of California-based electric automaker, Tesla Motors’ earning potential and share price are analyzed after a triple-fold increase from earlier this year.  Roben Farzad of Bloomberg Businessweek takes a closer look at attempts by Goldman Sachs to dampen optimism surrounding Tesla’s increasing profit margins.  Do the numbers really show Tesla has power to remain consistent with this kind of growth? ...

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Will Rising Interest Rates Damage Commercial Real Estate Value?

In a fast and concise analysis, Bill Conerly of Forbes.com examines whether the rise in interest rates, particularly with commercial mortgages, automatically translates into a drop in commercial property value.  Conerly explains that your decision-making all depends on whether you take an internal or external view of the process.   How can this logic be wrong? Why doesn’t the table show clear real esta ...

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Revisiting Subsequent Events for Gift, Estate and Charitable Contributions, and Increased Valuation Penalties Exposure

When are “subsequent events” knowable, and what about IRC Sec. 6662(g)(2) penalties? Trout Ranch, LLC v. Commissioner raises additional causes for concern, including subsequent events in appraisal documentation and failures to include them, which may create more valuation penalties on tax filings. ...

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Providing Effective Litigation Services (Part 4 of 4)

Practice techniques used to serve as an effective expert witness In this final part of Mark Shirley’s litigation services series, the focus turns to practical tips for new and experienced expert witnesses. These include what to consider before engaging, how to organize the file, the need to understand the vernacular and preparation, as well as the need to understand the discovery process. Impressions are al ...

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Florida Adopts Daubert

On June 4, 2013, Florida Governor, Rick Scott signed HB 7015, joining the Federal Courts and other jurisdictions in adopting the Daubert test for admission of expert testimony. Just weeks ago, Florida followed the Frye Standard which allowed experts to testify if their expertise was “generally accepted” in the field in which it belongs. Many had felt that is allowed “phony science” or strange testimony from ...

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The Latest Word on ESOPs: What We All Need to Know

Has the new federal tax regime set forth the grounds to reconsider an ESOP? An ESOP is a qualified retirement plan that can use debt financing to buy company stock from the company’s owner(s). It’s a serious option for any business owner who wants to liquidate some or all of his or her ownership. Martin Staubus reviews how ESOPs work, as well as the benefits they provide to buyers (employees) and sellers (o ...

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Providing Effective Litigation Services (Part 3 of 4)

An overview of the Federal Rules of Evidence, Federal Rules of Civil Procedure and leading pre- and post-Daubert cases In this third part of a four-part series, the focus turns to the rules of evidence and standards used to admit the testimony of expert witnesses. While a minority of jurisdictions follows the Frye standard, the majority has adopted the Daubert standard. Objective testimony is critical, whic ...

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Experts Estimate Dodd-Frank to Be Complete in December

According to Bloomberg News, financial regulators have reported that new measures on the Dodd-Frank Act should be mostly complete by the end of 2013.  The law, created in 2010, was designed to prevent a repeat of the 2008 worldwide credit crisis.  Among the new rules are tougher leverage requirements for eight of the nation’s largest banks, a risk-based capital surcharge for systemically important banks and ...

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Do Business Valuation Standards Apply to Non-Accredited CPAs?

Will the valuation report prepared by the non-accredited CPA be admitted? The author was recently involved in an Oklahoma domestic relations case where the opposing expert contended he did not have to abide by AICPA valuation standards, reporting or otherwise, since he was not a member of the organization. This article summarizes how this issue was handled by the Oklahoma judge. ...

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Using Valuation Skills to Help Prepare a Business for Sale

A proactive approach pays off for selling shareholders A business valuation analyst has the training, valuation skills, and experience to provide meaningful feedback to owners seeking to exit their businesses. When and how to conduct the pre-sale valuation is crucial to maximizing profit potential. This article will provide insight into using your valuation skills to help prepare a business for sale. ...

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Providing Effective Litigation Services (Part 2 of 4)

Professional accounting valuation accrediting standards for effective litigation In this second part of his four-part series, Mark Shirley, CPA/ABV, CVA, MAFF, CFE, focuses on complicated professional standards. Here, the article examines AICPA’s Code of Professional Conduct and Statement on Standards for Consulting Services (SSCS), which sets forth the scope and limitations of  practice. While the AICPA ha ...

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Fannie & Freddie May Be History

Senators, Bob Corker (R-TN) and Mark Warner (D-VA) introduced a bill on June 25th that would eliminate government-sponsored Freddie Mac and Fannie Mae.  Over a five-year phase out, the institutions would be replaced by a new government reinsurer, a Federal Mortgage Insurance Corp (FMIC). Originally reported by National Mortgage News, the structure of the FMIC would be similar to the Federal Deposit Insuranc ...

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REITs Fall Sharp Amid Doubts of Commercial Real Estate Recovery

REIT stocks fell sharply in the second quarter, ranging between 11 and 15 percent.  Originally reported by the Wall Street Journal, the Dow Jones Equity All REIT index posted a 2 percent negative return in the second quarter.  The index hasn’t reported a performance that weak since the third quarter of 2011.  Analysts are saying REITs took a dive because investors are nervous about rising interest rates sta ...

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Rigging the Cost of Equity

Suggested benchmark analysis to assess the reasonableness of the cost of equity In the February/March 2013 issue of the Financial Valuation & Litigation Expert (FVLE), Issue 41, Jim Hitchner authored “How to ‘Rig’ a Valuation: The Discount Rate.” This is the first of a two-part FVLE series. The article provides suggested guidance to unmask the intentional “rig.” ...

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