Business Valuation Update
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In the May issue:
- How to Review a Report’s Valuation Methodology
- Ideas for Solving Two Problems in the BV Profession
- How Do Your Firm’s Benefits Stack Up?
- Using Rule of Thumb Data to Uncover Cooked Books
Welcome to Business Valuation Update
The Business Valuation Update (BVU) has been the voice of the valuation profession since its inception in 1995. Each monthly issue includes new thinking from leading professionals, detailed reports from valuation conferences, analysis of new business valuation approaches, coverage of “landmark” legal cases in key business valuation issues, regulatory and standards updates, and much more! Learn more and subscribe >>
Adjusting Cost of Capital for Prevailing Market Conditions
Revenue Ruling 59-60 requires that the fair market value of specific shares of stock reflect general economic conditions, be they “normal,” “boom,” or “depression.” However, this requirement cannot be met using the Ibbotson and Duff & Phelps cost of capit ...
Cost of Capital Should Align With the Broad Market Conditions as of the Valuation Date
Editor’s note: Marc Vianello introduced his observations regarding the problems associated with conventional methods of calculating cost of capital under volatile market conditions in the January issue of BVU. This article presents one possible methodolog ...