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On the Role of Business Valuation Standards from the Perspective of End-users

Hi everyone, The holiday season is around the corner and hope you are all keeping healthy! This week’s blog looks at a recent article published in September 2021 by Drs. Broekema, Perepechko, and Rabel. Their article addressed the role of valuation standards and its...

New Global Minimum Tax

Hi everyone, Hope all is well.  As we all know taxation plays a huge role in corporate valuation and this new agreement today might have significant implications. The Organisation for Economic Co-operation and Development (OECD) announced support from 136...

Complexity Score Discounting

Hi everyone, Hope all is doing well.  A very well-respected valuator asked me if I knew of Dr. Damodaran’s Complexity Score discount model.  I responded with an affirmative no but it definitely piqued my interest.  After researching via “Dr. Google”, I...

Convertible Instrument Simplification Rule

Hi everyone.  Hope you are keeping healthy during the never ending COVID-19 pandemic.  For this month’s blog, I like to address a certain type of derivative product which the Financial Accounting Standards Board (FASB) enacted a simplification rule. ...

Accounting and Intangibles

Hi everyone, Hope this blog finds you all doing well.  Once again, we see the traditional “brick and mortar” accounting valuation techniques not reflecting what the market sees or pays. Companies that haven’t produced a profit have been selling for astronomical...

Fair Value of Financial Instruments Training program

Hi everyone, Hope this blog finds you doing great.  For this particular blog, I am very excited to discuss the launch in October at the IVSC World Conference in Dubai, the advanced training program in fair value of financial instruments. This training program is...

Derivatives and Risk

Hi everyone, Hope this blog finds you doing great. A lot going on in the field of valuation of derivatives.  In a recent survey by the AICPA, there is much concern about risks inherent in derivatives and the approaches used to value these constructs. For example,...

Don’t use courts as incubators for new BV approaches!!

Hi everyone, Hope all is well considering the global economy’s downturn as a result of the Coronavirus.  Yet, business activity goes on along with many court cases.  Here is a case worth briefly talking about.  In the case of Manichean Capital, LLC v....

Non-Qualified Mortgages”- Here we go again!!

Hi everyone, In this month’s blog, once again we are seeing an emergence of a new type of financial instrument, called the “Non-Qualified Mortgage” with the same high-risk characteristics as sub-prime mortgages.  Here we go again!! What is most disconcerting is...

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