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.
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Issue 46 – August 2020
Do You Know… that there are now Industry COVID-19 Recovery Time Estimates?
Issue 45 – May 2020
Do You Know … whether the impact of COVID-19 on U.S. business valuations was “known or knowable” as of December 31, 2019?
Issue 44 – April 2020
Do You Know… … analyst considerations in selecting an expected long-term growth rate? What about in uncertain times?
Issue 43 – January 2020
Do You Know… … the valuation of goodwill is an important aspect in the property tax assessment of many industrial and commercial companies?
Issue 42 – December 2019
Do You Know… … how important the language in an engagement letter is for collecting fees?
Issue 41 – October 2019
Do You Know…that some S-corp valuation models show an S-corp premium and others show an S-corp discount?
Issue 40 – September 2019
Do You Know…what CAARR means when preparing a business valuation review analysis and report?
Issue 39 – July 2019
Do You Know…that there are business valuation “dirty little secrets” out there?
Issue 38 – May 2019
Do You Know…a new federal court case allowed tax affecting an S corp to value the company?
Issue 37 – November 2018
Do You Know…the connection between the Gordon Growth Model and an exit multiple in the terminal year of a DCF model?
Issue 36 – September 2018
Do You Know…what BV organizations/groups allow the use of calculation engagements?
- Cote Calculation Court Order Excluding Expert Testimony
- Cote Calculation Court Order Denying Wife’s Motions
Issue 35 – August 2018
Do You Know…how the TCJA affects the valuation of S corps?
Issue 34 – June 2018
Do You Know…when in 2017 the TCJA was known or knowable?
Issue 33 – May 2018
Do You Know…how much the TCJA affects business valuation?
Issue 32 – March 2018
Do You Know…what your business valuation colleagues are using for the size premium for smaller businesses?
Issue 31 – October 2017
Do You Know…whether your business valuation colleagues are tax affecting S corps as a starting point in a valuation?
Issue 30 – June 2017
Do You Know…if the terminal year of a DCF is based on a perpetuity model?
Issues 1-29 are combined. Subsequent issues can be downloaded individually
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?