Do You Know?
is a free periodical to promote education and alert you to important areas of interest in the financial valuation, fraud, and litigation services profession. In each issue, Jim Hitchner writes a quick summary of a topic of interest to practitioners. Sign up here to get Do You Know issues delivered to your mailbox and to find out about new products and services developed by Jim Hitchner.
- Cote Calculation Court Order Excluding Expert Testimony
- Cote Calculation Court Order Denying Wife’s Motions
Issue 29 – April 2017
Do You Know…if there are cost of capital benchmarks?
Issue 28 – February 2017
Do You Know…the most important issue in the guideline company transactions method?
Issue 27 – September 2016
Do You Know…what data should go into a discount rate?
Issue 26 – June 2016
Do You Know…the difference between liquidity and marketability?
Issue 25 – May 2016
Do You Know…what the hidden assumptions are when weighting and reconciling more than two values?
Issue 24- March 2016
Do You Know…what the hidden assumptions are when weighting and reconciling two values?
Issue 23- February 2016
Do You Know…how to account for excess depreciation and amortization in the terminal year of a discounted cash flow model?
Issue 22 – January 2016
Do You Know…Whether Your Peers Are Tax Affecting S Corps?
Issue 21 – December 2015
Do You Know…if the supply-side equity risk premium will always be less than the historical equity risk premium?
Issue 20 – December 2015
Do You Know…Whether the Build-Up Model and the Modified Capital Asset Pricing Model Are Still Valid and Supportable?
Issue 19 – November 2015
Do You Know…the Proper Way to Reconcile Values?
Issue 18 – September 2015
Do You Know…Why You Use a 20-Year Treasury Bond as the Risk-free Rate in a Build-up Model or the Modified Capital Asset Pricing Model?
Issue 17 – July 2015
Do You Know…what is really in your Industry Growth Rate?
Issue 16 – June 2015
Do You Know…that the New IRS S Corp Job Aid Stands Firm on the Issue of Tax Adjusting S Corps?
Issue 15- June 2015
Do You Know…that you only have Four Choices on the Reliability of a Value based on Transaction Databases?
Issue 14- May 2015
Do You Know…that two new IRS Job Aids are now available?
Issue 13 – Mar 2015
Do You Know…that your website may provide fertile fodder for cross-examination?
Issue 12 – Feb 2015
Do You Know…what long-term growth rate to use in the capitalized earnings/cash flow method of the income approach?
Issue 11 – Nov 2014
Do You Know…enough about tangible asset appraisals to prepare a credible business valuation?
Issue 10 – Sept 2014
Do You Know…that there are at least 20 ways to calculate the cost of equity capital?
Issue 9 – Aug 2014
Do You Know…whether a calculated value can also be an opinion of value?
Issue 8 – July 2014
Do You Know…that the new Valuation Handbook contains data that may impact how you calculate the cost of equity capital?
Issue 7 – Feb 2014
Do You Know…that the recent Tax Court decision emphasized the use of a “certified” appraiser?
Issue 6 – Jan 2014
Do You Know…the best way to use Pratt’s Stats?
Issue 5 – Dec 2013
Do You Know…that you may be in compliance with NACVA standards but out of compliance with the AICPA’s SSVS No. 1?
Issue 4 – Nov 2013
Do You Know…what withdrawal language to put in your engagement letter?
Issue 3 – Sept 2013
Do You Know…that the improper use of exit multiples in the terminal year can inflate values?
Issue 2 – Aug 2013
Do You Know…the Difference Between a Calculated Value and an Opinion of Value?
Issue 1 – July 2013
Do You Know? Read this quick update on how to correctly apply the Duff & Phelps equity risk premium?