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RankDateProductResults
14/28/2010BVUpdate
Bankruptcy case discusses downward adjustment to discount rate used in calculation of lost profits damages, to account for current market disruptions and risk.
United States Bankruptcy Court Kentucky US, Action: Bankruptcy
Legal and Court Case Update  (416 words)
Business Valuation Update, April 2010
210/28/2013BVUpdate
In statutory appraisal action related to radio broadcasting business, Court of Chancery affirms that pre-merger management projections generally are an "appropriate starting point" for the requisite DCF analysis; however, given signs of secular change in...
Court of Chancery Delaware US, Action: Dissenting Shareholder
Legal and Court Case Update  (2,289 words)
Business Valuation Update, October 2013
21/28/2013BVUpdate
Bankruptcy court disapproves of DCF method as lending itself to manipulation, noting rivaling experts’ "strikingly" divergent valuations despite reliance on basically the same data and analysis.
United States Bankruptcy Court Illinois US, Action: Bankruptcy
Legal and Court Case Update  (2,658 words)
Business Valuation Update, January 2013
46/28/1999BVUpdate
The April 1999 issue of Judges & Lawyers Business Valuation Update summarized the opinion of the trial court in Howell v. Howell , 1998 WL 972312 (Va Cir. Ct.). This is a notable e...
Reader and Editor Exchange  (893 words)
Judges & Lawyers, June 1999
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51/28/2016BVUpdate
One of the busiest people at the recent AICPA FVS conference was Harold G. Martin Jr., who is the partner-in-charge of Valuation and Forensic Services for Keiter, a CPA and consulting firm located in Richmond, Va. Not only did he teach the ABV Exam Review...
Guest Article  (1,224 words)
Business Valuation Update, January 2016
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59/28/2004BVUpdate
The IBA held its annual conference on June 8th at the Paris Hotel in Las Vegas, Nevada.
Angelina McKedy
Special Report, Conference Coverage  (1,434 words)
Business Valuation Update, September 2004
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74/28/2014BVUpdate
Valuation analysts who become involved in bankruptcy-related assignments should expect their work to be subject to a rigorous contrarian review because most of these valuations are performed within a litigation or other contrarian environment. The valuati...
Robert Reilly
Guest Article  (3,133 words)
Business Valuation Update, April 2014
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712/28/2013BVUpdate
In statutory appraisal action, Court of Chancery discredits respondent’s comparable company analyses because the comparables were significantly smaller than the target and not in the same industry or had different multiples; as to the DCF analysis, the ta...
Court of Chancery Delaware US, Action: Dissenting Shareholder
Legal and Court Case Update  (3,150 words)
Business Valuation Update, December 2013
78/28/2012BVUpdate
Delaware Court of Chancery prefers supply-side equity risk premium over historical ERP in statutory appraisal action, but rejects "novel" liquidity adjustment to size premium.
Court of Chancery Delaware US, Action: Dissenting Shareholder
Legal and Court Case Update  (2,841 words)
Business Valuation Update, August 2012
77/28/2010BVUpdate
Delaware Chancery adopts supply-side equity risk premium and discusses appropriate terminal growth rate, tax rate, and beta in the statutory fair value appraisal of Russian telecomm company.
Court of Chancery Delaware US, Action: Dissenting Shareholder
Legal and Court Case Update  (2,148 words)
Business Valuation Update, July 2010
712/28/2003BVUpdate
Conventional business valuation wisdom says that the guideline publicly traded company method (GPCM) results in a minority value.
Gary Trugman
Guest Article  (2,698 words)
Business Valuation Update, December 2003
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78/18/2000BVUpdate
The Tax Court valued a real estate holding company using the net asset value method. In doing so, it considered the appropriate lack of marketability discount. The discount was discussed around the IRS's expert's build-up method which included factors suc...
United States Tax Court US, Action: Estate and Gift Taxation
Legal and Court Case Update  (1,225 words)
Business Valuation Update
712/28/1998BVUpdate
n A View from the U.S. Tax Court Hon. David Laro, judge U.S. Tax Court Washington, D.C. Judge Laro emphasized the importance of valuation in t...
Special Report, Conference Coverage  (3,302 words)
Business Valuation Update, December 1998
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1411/28/2015BVUpdate
Editor’s Note: There is an ongoing debate over the reliance on the cost approach in valuing intangible assets in a healthcare industry context. Adding fuel to the fire is an AICPA white paper on the application of the cost approach to valuing intangibles...
Mark O. Dietrich, Timothy R. Smith
Guest Article  (4,902 words)
Business Valuation Update, November 2015
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152/28/2014BVUpdate
The cost of capital represents the required return that must be earned if the value of the entity at issue is to remain unchanged. Cash flows are discounted at the cost of capital to determine the value of the emerging entity. A debtor company’s capital...
Michael Pakter
Guest Article  (2,649 words)
Business Valuation Update, February 2014
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152/28/2014BVUpdate
Valuation practitioners commonly rely on the capital asset pricing model (CAPM) to estimate cost of equity. Under CAPM, risk is attributed to a single factor, "beta," which measures systematic risk, the only type of risk theoretically rewarded under CAPM...
Michael Dobner
Guest Article  (2,523 words)
Business Valuation Update, February 2014
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155/28/2007BVUpdate
The issuance of the Section 409A tax regulations (and the current effective date of January 1, 2008) has renewed interest in the valuation of common stock for equity compensation purposes. By now, most appraisers have been exposed to the relevant Interna...
Bob Duffy, Scott L. Beauchene
Guest Article  (2,481 words)
Business Valuation Update, May 2007
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181/28/2016BVUpdate
The statutory standard of value in dissenting shareholder cases in most states is "fair value." New York and 47 other states use the "fair value" standard in appraisals. As a valuation measure, most states interpret fair value as the shareholder’s pro ra...
Gilbert E. Matthews, Michelle Patterson
Guest Article  (4,015 words)
Business Valuation Update, January 2016
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181/28/2016BVUpdate
Over 1,100 attendees converged on Las Vegas for the AICPA Forensic and Valuation Services Conference 2015. BVU was there and heard some outstanding speakers and topics. Covered below are just a few of the takeaways. Future issues will cover these—and more...
Guest Article  (2,573 words)
Business Valuation Update, January 2016
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1810/28/2015BVUpdate
BVU has been honored to have so many esteemed valuation professionals on its editorial advisory board over the years. We took the occasion of BVU’s 20th anniversary to invite some current board members to reflect on the state of the profession and the pra...
Guest Article  (4,221 words)
Business Valuation Update, October 2015
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