| 1 | 3/26/2009 | BVResearch |
The 1997 IRS Valuation Training for Appeals Officers
The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Bus...
Articles
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| 2 | 10/24/2000 | BVResearch |
The Effect of Prior Transactions and Subsequent Events on Hard to Value Assets
A lot of what I will be discussing today comes from actual court decisions. Most of these cases are in the tax area because the tax courts tend to be prolific in the valuation area. As I am discussing...
Frank L Washelesky
Articles (4,141 words)
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| 3 | 12/31/2008 | BVResearch |
An Introduction to the QMDM: An Income Approach to Determining Marketability Discounts
An Introduction to the QMDM: An Income Approach to Determining Marketability Discounts By Z. Christopher Mercer, ASA, CFA A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketa...
Christopher Z Mercer
Presentations (51,500 words)
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| 4 | 8/1/2008 | BVResearch |
THE RELIEF FROM ROYALTY METHOD OF INTELLECTUAL PROPERTY VALUATION
There are four (and only four) types of intellectual property: patents, trademarks, copyrights, and trade secrets. When they are the subject of an intergenerational gifting program or when they are included in a decedent’s estate, intellectual property...
Willamette Insights (9,494 words)
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| 4 | 6/8/2001 | BVResearch |
Business Value Standards in Divorce
BUSINESS VALUE STANDARDS IN DIVORCE By Alan S. Zipp Attorney at Law Certified Public Accountant AICPA Accredited in Business Valuation Certified Business Apprais...
Alan S Zipp
Articles (9,027 words)
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| 6 | 7/15/2007 | BVResearch |
Price Projections And Remediation Cost Estimates In Oil And Gas Property Appraisal
Appraisal practice for real estate recognizes three primary forms of valuation: (1) the Cost Approach, (2) the Sales Comparison Approach, and (3) the Income Approach. Forsurface real estate and the improvements thereto all three methods can be, and often...
Richard J Miller
CICBV Publications (5,058 words)
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| 6 | 1/16/2007 | BVResearch |
Valuing Professional Practices - Thorny Challenges
Professional practices are hard to value because so much of the utility being provided is tied up in the personal attention of the practitioner.
William H Black
Articles (31,942 words)
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| 8 | 9/25/2008 | BVResearch |
Transfer Pricing
Transfer Pricing Teleconference Handbook June 19, 2008 Moderator: Mark Fidelman M.A., Vice President, Ballentine Barbera Group, a CRA International Company Panelists: John Breen J.D., LL.M., Caplin & Drysdale Elena Khripounova Ph.D., Director, Gra...
Teleconference Transcripts (23,969 words)
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| 9 | 1/8/2007 | BVResearch |
Eating & Drinking Places: Best Valuation Approach to Use and Why
The restaurant industry is a big business. With over 870,000 foodservice locations nationwide and an average daily sales volume in excess of $1.2 billion, the industry is the cornerstone of the nation’s economy.
Charles Perkins
Articles (5,665 words)
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| 9 | 8/1/2004 | BVResearch |
Valuation of Improperly Priced Securities and Shareholder Damages
In any size securities transaction, from the purchase of a small number of shares on the open market to the sale of an entire company, the ability to properly value the transaction is pred-icated upon the availability of complete, accurate, and relevant...
Craig A Jacobson
Willamette Insights (5,333 words)
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| 11 | 5/1/2007 | BVResearch |
Procedures To Identify And Quantify Economic Obsolescence In The Property Tax Valuation Of Industrial And Commercial Properties
Willamette Insights (8,321 words)
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| 11 | 8/1/2002 | BVResearch |
Intellectual Property Lost Profits and Economic Damages Analyses
This discussion summarizes the general approaches to the analysis of intellectual property (IP) for purposes of estimating lost profits and economic damages. The quantification of IP lost profits and economic damages arises in litigation claims related...
Jacob Roosma, Robert F Reilly
Willamette Insights (7,999 words)
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| 13 | 12/13/2000 | BVResearch |
Small Business Valuation Issues
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Terry Allen
Presentations (3,030 words)
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| 14 | 11/1/2008 | BVResearch |
VALUATION OF GOODWILL WITHIN THE FAMILY LAW CONTEXT
This discussion summarizes the generally accepted approaches, methods, and procedures related to the identification, valuation, and economic analysis of goodwill. In particular, this discussion describes the analysis of closely held business or profession...
Willamette Insights (7,111 words)
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| 14 | 8/1/2008 | BVResearch |
TANGIBLE PERSONAL PROPERTY APPRAISAL ISSUES FOR AD VALOREM TAX PURPOSES
Authored by: James G. Rabe Published in the Summer 2008 Issue of Insights by Willamette Management & Associates...
Willamette Insights (7,049 words)
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| 14 | 2/1/2005 | BVResearch |
When is Fair Market Value Determined? Estate of Helen M. Noble v. Commissioner
Estate of Noble v. Commissioner was filed on January 6, 2005 .[i] In a 30 page decision, the Court gave short discussion to the reports of two experts, rather, focusing the decision on a discussion of a sale of the subject block some 14 months after the d...
Mercer Capital’s Value Matters (6,662 words)
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| 14 | 7/15/2003 | BVResearch |
Valuing Oil and Gas Properties As (If They Were) Closely Held Corporations
The appraisal of oil and gas mineral interests is a specialty that is comprised of about 75% engineering knowledge and experience, 20% business valuation expertise and 5% prophecy. Within the working petroleum industry, there is little real appraisal know...
Richard J Miller
CICBV Publications (14,396 words)
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| 14 | 8/1/2001 | BVResearch |
Tangible Personal Property Valuation Approaches and Methods
Many states and local taxing jurisdictions impose ad valorem taxation on tangible personal property (ôTPPö). This article will discuss the general approaches, methods, and procedures for valuing TPP for ad valorem taxation purposes. The proper applica...
Robert F Reilly, Robert P Schweihs
Willamette Insights (6,212 words)
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| 19 | 5/7/2010 | BVResearch |
The Uses and Abuses of Management Projections
The Uses and Abuses of Management Projections Teleconference Handbook December 4, 2008 Moderator: Stuart Weiss, CPA/ABV Panelists: Neil Beaton, CPA/ABV, CFA, ASA and James Catty, MA, CA, CPA, CFA, CBV, CFE Please note: This Handbook does not qual...
Teleconference Transcripts (21,150 words)
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| 19 | 3/26/2009 | BVResearch |
The Uses and Abuses of Management Projections
The Uses and Abuses of Management Projections Teleconference Handbook December 4, 2008 Moderator: Stuart Weiss, CPA/ABV Panelists: Neil Beaton, CPA/ABV, CFA, ASA and James Catty, MA, CA, CPA, CFA, CBV, CFE...
Teleconference Transcripts
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