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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

Deloitte: California Franchise Tax Board Revamps Rules on Small Business Stock Gain Exclusions, Deferrals

Notice implements court of appeal decision involving qualified small business stock gain exclusion/deferral Deloitte's Tax Matters newsletter (Issue 2013-02) reports that on September 10, 2012, a Tax Alert was issued summarizing the California Court of Appeal’s decision in Cutler v. Franchise Tax Board (“Cutler”) involving the exclusion or deferral of qualified small business stock gain.  More: ...

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Big Four Firms Saw Big Revenue Increase in 2012—Accounting Today

Solid revenue growth last year following strong performance in 2010 and 2011 after a severe revenue decline in 2009 Michael Cohn at Accounting Today reports this growth according to a newly published analysis.  The report, from the social networking forum Big4.com, analyzed the 2012 financial performance of Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers. It found that after a strong 2011, fisc ...

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Advice When Using the Weighted Average Approach to Project Future Earnings

The Weighted Average Method of Estimating Expected Future Earnings is Based on the Average or Arithmetic Mean. Here’s Why that’s Important. Companies that are growing in revenue need to be valued regularly, and they need to be valued with their future growth in mind. The weighted average approach is a valuable tool. But Richard Claywell suggests caution in using it to extrapolate large projections of future ...

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Private Capital Markets: The Major Themes

There’s Lots We Know about Private Capital. There are Things We Don’t Know, too—and Need to Be Aware of. Robert T. Slee explains in this excerpt several key macro insights—and related themes—that his recent book Private Capital Markets is based on.  The macro insights are that corporate finance theory doesn’t predict behavior in private capital markets, and valuation, capitalization, and transfer are not di ...

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12 Metrics All CPAs Should Track —AICPA Insights

Consider Lifetime Client Value, Cost of Client Acquisition, and Retention Rate Is your CPA firm making the most of current relationships and doing all it can to expand into new ones?   While there are many metrics CPA firms use to evaluate quantitative performance, AICPA Insights suggests 12 metrics than can provide more qualitative feedback. These metrics can help CPA firms measure their reach with clients ...

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CFOs: IASB Should Provide Better Definitions for Debt Instruments —CFO.com

U.S.-Based Multinationals Reporting Under IFRS Struggle With Classification of Equities, Liabilities The International Accounting Standards Board agreed with respondents from its public consultation (a study that reached out to industry professionals at all levels in more than 80 countries in 2011) that it needs to better clarify definitions of assets and liabilities for debt instruments, CFO.com reports. T ...

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VC in 2013: The Potential of Small Business —WSJ Venture Capital Dispatch

An Interview with Jeremy Levine, a Partner at Bessemer Venture Partners As the new year begins, the Wall Street Journal's Venture Capital Dispatch — which focuses largely on high-tech start-ups and their investors — has asked several venture capital investors to reflect on the past year and give us their outlook for 2013.  Recently, it spoke with Jeremy Levine, a partner at Bessemer Venture Partners. Levine ...

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Global Accounting Bodies Rethink FASB, GAAP Convergence —Journal of Accountancy

IFRS Foundation Trustee: Don’t Wave White Flag on Cooperation Global accounting standard setters acknowledge that completion of the convergence projects is unlikely to happen in the near term, but progress can still be made to closely align International Financial Reporting Standards and U.S. GAAP, the Journal of Accountancy reports.   Here's more: ...

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“Fiscal Cliff” Legislation Includes Huge Number of Tax Provisions —Journal of Accountancy

A Dozen Categories.  Some Categories Alone Encompassing Up to 20 New Taxes.  Here's the Detail.  The American Taxpayer Relief Act, passed by Congress on Jan. 1, permanently extends a large number of tax items from the 2001 and 2003 tax acts and extends many expired tax provisions. Here is a comprehensive look at the many changes contained in the bill, as well as other new taxes that took effect Jan. 1. Paul ...

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Senate’s “Fiscal Cliff” Bill Adds $4 Trillion to Deficits: CBO —Reuters

Intent:  Not to Constrain Economic Growth Which Could Lead to Future Revenues David Lawder and Kim Dixon report that The Congressional Budget Office on Tuesday said Senate-passed legislation to avert the "fiscal cliff" would add nearly $4 trillion to federal deficits over a decade, largely because it would extend low tax rates for almost all Americans. ...

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The CPA Trendlines Top 20 Topics of 2012 — and What to Watch for in 2013!

Economic Recovery, Intensified Competition, Squeezed Profit Margins, Upward Pressure on Salaries, Downward Pressure on Rates, and a Rush to the Cloud   Rick Telberg counts up the list of the top 20 most-clicked articles at CPA Trendlines provides a roadmap to the profession’s anxieties, aspirations and, just maybe, a glimpse into what 2013 holds: ...

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Grand Bargains Give Way to Quick Fixes —NY Times

Ambitious plans to overhaul the individual tax code, tackle corporate rates, revamp the Medicare program and consider changes in Social Security appear to have given way mainly to a tax increases for big earners Jennifer Steinhauer of the New York Times reports that "doing business in pieces" seems to be :the nature of what constitutes progress in such a sharply divided political world."  More: ...

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Small Business Considers How to Manage Growth, Comply With Healthcare Mandates —Wall Street Journal

Health Costs on His Mind, Small Factory Owner Looks for Ways to Cope With New Law Emily Maltby and Sarah E. Needleman at The Wall Street Journal talk with a small business owner outside of Chicago who's considering ways to manage growth, preserve profit, and comply with the new healthcare law. Automation Systems, with with sales of about $1.6 million for 2012, currently employs 40 full-time workers, mostly ...

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Forth Quarter CEO Message

CEO's Message—Fourth Quarter 2012 Parnell BlackMBA, CPA, CVA, Chief Executive Officer             Brien K. JonesAccepts Promotion to: Executive Vice President of Business Development   Here's to a Bright Future NACVA headquarters (HQ) is always moving and shaking, but seldom, if ever, do I talk with you about the details of our inner workings. It is not because I fear boring you, because HQ is truly an ...

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10 Physician Practice Trends to Watch in 2013 —Fierce Practice Management

Spotlight On Payment Reform, Alternative Care Models, and Physician Employment Agreements Debra Beaulieu at Fierce Practice Management  weighs in with Top 10 Physician Practice Trends to watch in 2013, a year that will not only be a watershed for the U.S. healthcare system, but, for many physician practices, a pivotal one professionally—where the' ability to adapt and evolve may make the difference for many ...

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The Best Business Books Of 2012—Fast Company

Find Fulfillment, Get Productive, And Create Healthy Habits  Drake Baer at Fast Company weighs in with his choice of Top 2012 titles, asserting that "these 12 books have shaped not only the way we work this year, but how we think and the conversations we're having. Authored by luminaries like Nate Silver, Clay Christensen, and Susan Cain, these delightful-to-read tomes offer insight into the power of vulner ...

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A Valuation Puzzle: Barnes and Noble’s Digital Business is Worth Twice as Much as Barnes & Noble —Wall Street Journal

Barnes & Noble’s Missing $500 Million; A Discrepancy Between Physical and Digital Property Values Tom Gara reports at The Wall Street Journal Corporate Intelligence blog that "UK-based publisher Pearson bought into Barnes & Noble's Nook Media digital business today [12/28/12], buying a 5% stake in the e-book company for $89.5 million and valuing the whole business at just under $1.8 billion. ...

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