- Forensic Accounting in Business Valuation
This download by Darrell Dorrell was presented at the Portland Chapter of the ASA educational event on May 5, 2009.
- Fair Value Accounting & Litigation: The Next Wave of Valuation Risk
The article by Antonio Yanez, Esq. postulates three things: 1) Fair value accounting (as defined in FAS 157) appears to be contributing to an increase in accounting-related litigation and securities class actions in particular. 2) Fair value accounting litigation will focus on judgment. 3) Fair value accounting brings to a head a conflict between the evolution of financial reporting on the one hand and our system of litigation on the other.
- Real-World Employment/Consulting Agreements from Pratt’s Stats®
Lawyers draft employment or consulting agreements as agreements between the buyer and seller for the seller's personal services to be provided to the buyer either as an employee or consultant after the sale of a business. This download offers sample real world clauses (description and dollar value attributed) from the more than 3,000 available in BVR's Pratt’s Stats® database, a separate database available from BVR.
- Real-World Non-Compete Agreements from Pratt’s Stats®
As a part of many purchase and sale transactions, lawyers draft a non-compete agreement calling for the selling party not to compete with the purchaser, usually for a certain period of time and usually in a specified geographic area. BVR has non-compete information (months of agreement, description, and dollar value attributed to the agreement, etc.) on over 5,500 transactions. This free download excerpts real world examples of non-compete terms that can be found in the Pratt’s Stats® database, a separate BVR offering. Attorneys will use this for ideas on how to circumscribe the limitations in a non-compete.
- BVR's Glossary of Business Valuation Terms
This glossary has been developed to provide guidance to business valuation practitioners by further memorializing the body of knowledge that constitutes the competent and careful determination of value and, more particularly, the communication of how that value was determined.
- Link to Statement on Standards for Valuation Services (SSVS) No. 1
The AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations. SSVS No. 1 applies to all AICPA members who perform valuation services for various purposes (including litigation services). The Standard contains several exceptions when the requirements do not apply. All AICPA members, regardless of discipline, should follow SSVS No. 1 when they perform an engagement or any part of an engagement that estimates a value resulting in an expression of either a conclusion of value or a calculated value, unless a specified exception applies to them. Attorneys will find this document useful as a checklist for preparing or impeaching financial expert witnesses.
- Reporting Standards Update: What all BV Analysts Must Know
This free download is a good summary identifying the organizations In the United States which can promulgate professional business valuation standards Common to these six sets of standards are: 1) These standards are considered by their authors to be minimum standards or requirements; the authors intend that, in many cases, the appraiser should expand his/her report and/or his/her analysis. 2) The standards address both the development of a valuation analysis and its presentation in a written report. 3) These standards address ethics, either directly in the body of the standards or by reference to ethical standards printed elsewhere. Attorneys will use information from these organizations and related to these standards to prepare and impeach expert witnesses.
- Summary of FAS 157, Fair Value Measurements
Summary of FAS 157, Fair Value Measurements
- An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition
An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition with Astleford v. Commissioner and table of all court case abstracts.
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...Podcasts...
Lost Profits Damages:
Lessons
Learned from
Motions to Exclude Financial Experts
Highlights from the March 2009 Teleconference with Nancy Fannon, Jonathan Dunitz, and commentary from Stuart Weiss
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Subsequent Events
Highlights from the January 2009 Teleconference with Jay Fishman, Jim Hitchner, Mike Mard, Chuck Rettig, and commentary from Stuart Weiss
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Buy-Sell Agreements
Highlights from the September 2008 Teleconference with Chris Mercer, Hugh Gottschalk, L. Paul Hood, Jr., and commentary from Stuart Weiss
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