‘Be agnostic’—and be thorough—when it comes to assessing IP in divorce
What happens to IP assets if they are not specifically identified and allocated during a divorce? Consider the recent case in which the husband owned two patents. During their 2001 divorce in...
View ArticleReminder on some valuation resource books available from BVR
The first is The Professional’s Guide to Fair Value: The Future of Financial Reporting by James Catty (a good BVR friend). The price is $95, and Catty covers: Sample financial statements from both...
View ArticleBusiness appraisers, of all people, should avoid confusion over value v....
The views on valuation in last week’s BVWire—from Mercer doing the math on the Facebook IPO to the 7th Circuit’s doing its best to define the “gold standard” of valuation—were a bit “schizophrenic,”...
View ArticleNew academic study of patent litigation and cost of capital
A new study, published July 1 on SSRN, by David Tan (Georgetown University – Department of Strategy/Economics/Ethics/Public Policy) and Jie Yang (Georgetown University – Department of Finance) shows...
View ArticleBenchmarking Identifiable Intangibles and Their Useful Lives in Business...
Analysts, auditors and CFOs have been on their own in estimating remaining useful lives of intangible assets without significant benchmarks since the Financial Accounting Standards Board (FASB) created...
View ArticleBVR legal expert Henry chimes in on how the appraisal experts did in Apple v...
The federal district court decision in Apple, Inc. v. Samsung Electronics, Co., 2012 U.S. Dist. LEXIS 90877 (June 30, 2012) is pretty sparse on economic and damages details, but it does offer a great...
View ArticleTesting the reasonableness of royalty rates in valuation
Steve Economou, managing director of Curtis Financial, got into IP valuations “by accident” about 15 years ago. He now does it for tax, transfer pricing, and purchase price allocations, generally. He...
View ArticleFederal Circuit: there goes the 25% rule of thumb!
The U.S. Court of Appeals for the Federal Circuit just reaffirmed that the 25% rule of thumb is a “fundamentally flawed tool for determining a baseline royalty rate” in patent infringement cases,...
View ArticleExpert’s damages in cookie case … crumbles
In a new Daubert decision, Judge Richard Posner (7th Circuit) continues on his judicial quest for tightening the gatekeeping role in patent cases. Although the plaintiff’s expert was “highly qualified”...
View ArticleFront-burner topics highlight upcoming CPE events
How has the growth in the volume and prominence of patent infringement claims shaped the methods and analysis employed to present those claims? Find out as the Online Symposium on Economic Damages...
View ArticleTrademark valuations seem to run afoul of standards
Appraisers and accountants who opted for indefiniteness in a trademark’s life when doing the original valuation seem to maintain this preference permanently, according to new research reported in...
View ArticleAICPA’s move to allow non-CPAs to get ABV sparks strong reaction
A number of prominent CPA/ABVs are urging the AICPA to reconsider a recent decision by its governing board to allow non-CPAs to be eligible for the Accredited in Business Valuation (ABV) credential....
View ArticleWhat’s an HVAC company worth? 10 key considerations when valuing HVAC businesses
For appraisers preparing to value a heating, ventilation, and air-conditioning (HVAC) company, there is a range of industry-specific factors to navigate. Here are some of the special considerations for...
View ArticleLast chance to take survey on growing controversy over the ABV credential
Leading members of the CPA/ABV community ask that you take a survey on the AICPA’s decision to open up the ABV credential to non-CPAs. The survey will be closed soon, so please make your voice heard on...
View ArticlePerforming a fairness opinion: Top valuation and legal issues you should...
Discover the most important considerations when approaching a fairness opinion and read tips from business valuation experts and attorneys. Explore key factors including the legal framework, due...
View ArticleGrow your business valuation practice and brand with these top tips
I want to grow my business valuation practice and brand, but where do I start? Business Valuation Update had the pleasure of talking with Debby Sweeney and Mellanie Bartlett, co-owners of Sweeney &...
View ArticleHow high were M&A premiums last year? See the five highest premiums offered
Discover how far last year’s M&A buyers were willing to go above the publicly traded share value with their offers. View a list of the five highest premiums offered for M&A transactions...
View ArticleDealStats: The future of comparable M&A transaction analysis is here
Explore the new DealStats platform that's revolutionizing comparable transaction analysis and providing business appraisers an objective reference point when benchmarking or valuing businesses. Learn...
View Article12 practical ideas from NACVA’s 2018 annual conference
The ability to gather all kinds of useful tips and advice from leading valuation practitioners is one of the benefits of attending conferences. There was no shortage of good ideas at the annual...
View ArticleHow does the Tax Cuts and Jobs Act impact business valuation?
Learn how tax reform has impacted the world of business valuation and how to navigate key issues facing business appraisers, including how to adjust pre-Tax Act valuation multiples for post-Tax Act...
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