Business Valuation Update

October 2013

Vol. 19 No. 10

Table of Contents

Featured Articles

• Why Do Private Firms Linger on the Selling Block? (Marc Vianello, CPA, ABV, CFF, Paul Murray, CPA)
• Valuing Customer Relationships: Does the Distributor Method Miss the Mark? (Daniel Guderjohn, ASA, Robert Reis, CFA)
• Case Studies Reveal How BV and Bankruptcy Issues Are Intertwined (Robert Reilly, CPA)
• LEAPS on ETFs: Your Absolutely Lowest Reasonable DLOM (Ronald M. Seaman, FASA)
• Anatomy of an Inflated Valuation Report (Stuart Weiss, CPA/ABV)

Legal and Court Case Update

• Prior Deal’s Royalty Formula Captures Trade Secret’s Value
• Expert’s Anemic Analysis Imperils Damage Calculation
• Court, Not Expert, Misses Mark on Loss Causation
• Trustee Claims Bankruptcy Court Flouted Valuation Rules
• Delaware Chancery Court’s Appraisal Puts Focus on Precrisis Projections
• Ignoring Accountant’s Advice, Taxpayers Botch Investment Strategy
• With Expert Help, N.Y. Court Computes Deli’s Fair Value
• May Expert Offer Plaintiff’s Loss Calculation as His Own?