Business Valuation
Overview:
The following links provide technical guidance and information relating to all areas of Business Valuation and Forensic Accounting.
Published on June 19, 2013
Standards of Value (and More...)
Overview:
The standard and the level of value are critical components of a valuation engagement. They can help define where to go in an appraisal.
Published on June 05, 2013
BV Practice Management Toolkit
Toolkit:
This toolkit provides general guidance on the many issues to be considered in operating a successful Business Valuation practice.
Published on April 25, 2013
BV Practice Management Toolkit Excerpt
Practice Aid:
This link will direct you to an excerpt of the FVS Business Valuation Practice Management Toolkit.
Published on April 25, 2013
Lifting the Confusion About Trademark Law
Article:
This article prepared by Renee Marino, CPA, ABV, CFA, ASA, of Grant Thornton, examines the various legal and valuation perspectives regarding trademarks.
Published on April 25, 2013
Sample Press Release for New ABV Credential Holders
Sample Press Release:
Use this sample ABV press release template to create your own press release.
Published on March 29, 2013
Generalized Illustration of Calculation Engagement Letter
Sample Letter:
Use the attached sample document as guidance for completing an engagement letter for calculation engagements.
Published on June 22, 2011
The Market Approach
Article:
The market approach is the most direct approach for establishing the market value of a business. The methods included in this approach are the guideline company method, the transaction (merger and acquisition) method, and various industry methods or rules of thumb. These methods are used to determine the value of
Published on January 05, 2011
The Income Approach
Article:
The income approach to valuation is based on the assumption that an investor would invest in a property with similar investment characteristics, but not necessarily the same business. The computations used with the income approach generally determine the value of the business to be equal to the expected future benefits
Published on January 04, 2011
The Asset-Based Approach
Article:
The asset-based approach to valuation is also referred to as the cost approach or the replacement cost approach. With this approach, each component of a business (including the liabilities) is valued separately. The values are totaled and the liabilities are subtracted to derive the total value of the enterprise.
Published on January 04, 2011
Understanding and Supporting Discounts for Lack of Marketability
Article:
A discount from net asset value is commonly applied in the valuation of real estate, investment companies, holding companies, and oil and gas interests.
Published on December 29, 2010
Marital Dissolution
Article:
In a marital dissolution, most of a couple's assets and liabilities are valued regardless of whether a state follows equitable distribution or community property rules. Frequently, one of the assets included in the marital estate is an interest in a closely held business.
Published on December 29, 2010
Buy-Sell Agreements
Article:
A buy-sell agreement allows a partner or stockholder in a closely held business to acquire the interest of a partner or stockholder who withdraws from the business.
Published on December 29, 2010
Maximizing Business Value
Article:
It has been estimated that $8 to $10 trillion will be passed to next generations in the next 20 to 30 years. This presents a huge market opportunity for business valuers to shift into financial advisory services.
Published on December 29, 2010
Potential Tax Deficiencies
Article:
In a marital dissolution, most of a couple's assets and liabilities are valued regardless of whether a state follows equitable distribution or community property rules. Frequently, one of the assets included in the marital estate is an interest in a closely held business.
Published on December 29, 2010