NOT LOGGED IN
BVLibrary Search
Use the fields below to specify your search criteria. In addition, Search Help is located here.
Search criteria: From date: To date:  
 


< PreviousNext >Page 1 of 2 (25 results)
RankDateProductResults
110/28/2013BVUpdate
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
11/28/2013BVUpdate
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
18/28/2010BVUpdate
The Discount Rate in Damages: Dunn’s Cases You Need to Know BV appraisers and litigation experts are especially invaluable to attorneys when it comes to compiling and calculating the financial evidence in an economic damages/business valuation case. Fr...
Guest Article  (3,659 words)
Business Valuation Update, August 2010
subscription required | login buy article
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
57/28/2010BVUpdate
The International Glossary of Business Valuation Terms defines "blockage discount" as "the amount or percentage deducted from the market price of a publicly traded security to reflect the decrease in per share value of a block of those securities that is...
Lance Hall
Guest Article  (3,340 words)
Business Valuation Update, July 2010
subscription required | login buy article
56/28/1999BVUpdate
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
subscription required | login buy article
71/28/2016BVUpdate
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
subscription required | login buy article
71/28/2014BVUpdate
Almost 1,000 attendees at the AICPA Forensic & Valuation Services Conference 2013 in Las Vegas learned about the latest developments in business valuation. Among the many topics discussed were new perspectives on the value of control, how valuation report...
Guest Article  (2,534 words)
Business Valuation Update, January 2014
subscription required | login buy article
79/28/2004BVUpdate
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
subscription required | login buy article
107/28/2016BVUpdate
Some of the profession’s hottest topics were covered at the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. Interestingly, representatives of both the Public Company Accounting Oversight Board (PCAOB...
Guest Article  (1,962 words)
Business Valuation Update, July 2016
subscription required | login buy article
101/28/2016BVUpdate
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
subscription required | login buy article
101/28/2016BVUpdate
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
subscription required | login buy article
104/28/2014BVUpdate
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
subscription required | login buy article
101/28/2014BVUpdate
Financial analysis in contested bankruptcy proceedings often involves distressed business valuation issues. Whether a debtor company was solvent at a particular date is often critical in contested bankruptcy proceedings. The fair value of certain assets o...
Michael Pakter
Guest Article  (2,517 words)
Business Valuation Update, January 2014
subscription required | login buy article
1012/28/2013BVUpdate
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
108/28/2012BVUpdate
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
107/28/2010BVUpdate
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
1012/28/2003BVUpdate
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
subscription required | login buy article
108/18/2000BVUpdate
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
2011/28/2015BVUpdate
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
subscription required | login buy article
< PreviousNext >Page 1 of 2 (25 results)


Copyright © 2016 Business Valuation Resources, LLC. All rights reserved.
(503) 291-7963   Privacy Policy   Top of Page

Accessed: Wednesday, 6/29/2016 10:04:11 PM.