In Berquist v. Commissioner, Judge Swift Finds a Company’s Pending Liquidation is Relevant and Foreseeable. Brand valuation is becoming an ever more critical business as intangible assets are increasingly being recognized as highly valued property, writes Sophie Roberts in Intellectual Property. Consider: A vast majority of work your business is already doing today almost certainly affects brand value. Whether it’s business transactions (M&A, partnership, licensing negotiation, accounting compliance) or litigation (damage/loss calculations, royalty rate issues, IP infringement) or internal marketing (brand management, marketing ROI calculation and investment), brand value is key. Here’s informed analysis on today’s existing law, brand value…
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The Financial Professional’s Guide to Healthcare Reform; Accountants’ Handbook, 12th Edition New titles from Wiley this summer include Scott Miller on Buyouts, Dietrich and Anderson’s thorough Financial Professional’s Guide to Healthcare Reform, Roman Weil et al. on Litigation Services and the Financial Expert, and Graham and Carmichael’s Accountants’ Handbook, 12th Edition.
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How to Arrive at an Appropriate Fair Market Price for a Medical Practice When valuing a medical practice, how do you determine fair market value in light of recent Stark II regulations? Some of it depends on the definition of the term “commercially reasonable.” And a lot also depends on accurate assessment of future revenues, as well as expense assumptions. Here’s a guide to what to keep an eye on as you navigate this territory.
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Caveats that Careful Valuators and Consultants to Keep in Mind When Using the Market Approach to Valuation Authoritative sources such as the IRS, SEC, FASB, and professional appraisal associations consistently advocate market prices to be the best indications of value. But is that always true? Gregory R. Marsh argues that in some financial markets—at various times—there’s plenty of evidence that both buyers and sellers are either illogical or relying on uninformed guesses. Moreover, even if one grants that a market price is highly probable? That price can become irrelevant if a highly-leveraged company cannot secure additional or replacement financing before…