APPRAISAL & VALUATION ARTICLES MAIN PAGE

8/4/2021· Appraisal & Valuation

The New Revenue Accounting Standard: Major Impacts On Business Valuation

By: Michael D. Pakter

The purpose of this article is to introduce the reader to the new Revenue Recognition Accounting Standard (the Standard) issued jointly by the U.S. Financial Accounting Standards Board (FASB) and the UK-based International Accounting Standards Board (IASB) and to consider the Standard’s impact on financial analyses prepared by practitioners performing business valuatio

11/17/2020· Intellectual Property

Valuing SEP portfolios And Determining FRAND rates: How, And Who Should "get it done"?

By: Keith Mallinson

While there is much uncertainty about the outlook for standard-essential patent royalty rates in court determinations, there are plenty of solid benchmarks in well-established comparable licenses (“comps”). The former rates are thin on the ground and have been made up based on some dubious and fiercely...

9/29/2020· Appraisal & Valuation

Part 2: AIRA Issues New Standards for Distressed Business Valuation

By: Michael Pakter

In this second article on AIRA Standards, the author discusses unique issues valuing distressed companies. These include the standard of value used, the premise of value, the intended use of the valuation, and cost of capital.

10/18/2017· Appraisal & Valuation

Business Valuations: Different Values for Different Purposes?

By: Michael J. Garibaldi CPA, ABV, CFF, CGMA

There are many more purposes for which valuations are used. Each has its unique presumptions. It must be understood that there is no one value and that the same investment can have a different value to different people and for different reasons. Each valuator must analyze such differences, understand the presumptions inherent in the purpose for which the valuation is to be used, and select and implement a method to determine proper value for the purpose.

10/30/2015· Appraisal & Valuation

Property Insurance Appraisals in Florida - Senate Bill 336

By: John Minor

It appears we may just finally have some more Wyatt Earp in place of Billy the Kid in the appraisal industry. Gentlemen and Ladies, check your guns at the city limits of Dodge!

4/22/2014· Appraisal & Valuation

Tree Risk Assessment: The More Things Change, The More They Stay The Same

By: Joe Samnik

The title is certainly an old play on words and, perhaps correctly, states the fact that no matter how radical a change the underlying components remain the same, as do the consequences. Such is true in many industries and ours is no different. Take the ANSI A300, (Part 9), and the companion publication, Best Management Practices (BMP) Series Tree Risk Assessment, regarding the assessment of tree risks.

7/25/2012· Appraisal & Valuation

Regression Analysis in the Market Approach: Using the Gordon Model as a Guide to Selection of Independent Variables

By: Jay Abrams

Regression analysis is a statistical technique to measure the mathematical relationship between a dependent variable and one or more independent variables. In the context of the Market Approach in business valuation, the dependent variable is usually some variation of Fair Market Value (FMV), i.e., market capitalization in the Guideline Public Company method, selling price (IBA), or MVIC (Market Value of Invested Capital, Pratt's Stats).

5/8/2012· Appraisal & Valuation

Tree and Landscape Values are Still Divergent in Practice

By: John Harris

Trees and landscapes have been valued since humans were given gardens for food and enjoyment. Once people determined how to harvest seeds, how to plant gardens and landscapes, and how to relocate trees and plants, then decisions about what to use and what not to use began to set values for plants. It is this author's opinion that these practices logically date back to the beginning of history.

5/3/2012· Appraisal & Valuation

What is an Aircraft Appraisal?

By: James Polk

To the Buyer: the appraisal is an impartial professional opinion as to the value of the particular aircraft they are planning to purchase. Further, the appraisal can assist in expediting the sale of the aircraft because the buyer and seller know the fair market value and relative condition of the aircraft through the independent appraisal.

12/7/2011· Appraisal & Valuation

Automobile Appraisals: Insurance & Diminished Value

By: James Polk

Collectibles, Classics, and Custom vehicles have increased in value, it is very important to understand the correct value. Insuring a vehicle is the most common reason creating a need for an accurate valuation followed by, financing, buying, selling etc.