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Valuations in Private Buy/Sell Transactions
Factors to Arrive at a Value that are Beyond the Three Approaches This article addresses valuations for buy/sell transactions with private buyers and more ...
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Getting R.E.A.L. in Later-Stage, Venture-Backed Companies
A Process to “Right” the Company Often later-stage, venture-backed companies (“late-stage start-ups”) seek advice as they find themselves languishing more ...
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Cyborg or Human?
Refreshing Our Vision for Our Work Appraisal is one of the oldest and most universal human habits. Humans have been appraising since the beginning of more ...
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Corporate Transparency Act and Beneficial Ownership Interest Reporting Requirements
Who Really Owns the Company!? Have you heard about the Corporate Transparency Act (CTA) Beneficial Ownership Interest Reporting (BOIR) requirements? T more ...
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Understanding IPCPL Theory, Evidence, and Application
Use in Private-Business Valuation (Part II) This article in this continuing series explains the Implied Private Company Pricing Line (IPCPL), theory, more ...
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Accidental Brokers
And How the IRS Unravels Contract Law in its Newest Cryptocurrency Proposals This article details the issues with the proposal put forth by the IRS re more ...
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When Seeing is Believing
Part IV in a Series Addressing Advances in Forensic Accounting and Financial Forensics The increasing amount of data is daunting. Managing and making more ...
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New Frontiers in Financial Forensics
Part III in a Series Addressing Advances in Forensic Accounting and Financial Forensics Those working to manage valuations and investigate fraud are s more ...
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Detecting Fraud Using Emerging Technology
Do Not Be Afraid to Innovate This article focuses on how advances in AI and machine learning can aid forensic investigations procedures and further br more ...
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Essential Steps for Protecting Your Company in a Fraud Investigation
Embrace a Systematic Approach Fraud is a pervasive issue that affects businesses, organizations, and individuals across various industries. Often, an more ...
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How Many Referral Sources Do You Need?
As readers know, the holy grail of a firm’s success is the professional stream and practices that sustain the referral stream. In the author’s view “i more ...
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Soft Skills
Principles, Tasks, and Tools for Success This article is based on the presentation given by Andreas Creutzmann at the NACVA and the CTI’s BVFL Super C more ...
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What is Your Winning Difference?
Any service can be replicated, leaving only the execution as a true differentiator. And your difference—your winning difference—is the reason people d more ...
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What the Tax Court Wants to See
In Your Expert Report This article includes tips for preparing an expert report but is not intended to be all inclusive. In addition to these points, more ...
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The Predicament of a Generalist (and Why You Need to Specialize)
In this article, the author shares his views on why it is incumbent to become a specialist. I want to lay this out right up front: The primary reason more ...
Valuations in Private Buy/Sell Transactions
Factors to Arrive at a Value that are Beyond the Three Approaches This article addresses valuations for buy/sell transactions with private buyers and private sellers. A business owner calls and says: I want to sell my business. Can you tell me what it’s worth? Thousands of these transactions are occurring dai more ...
Legal Update
People of the State of New York v. Donald J. Trump et al. The recent lengthy court opinion in People of the State of New York v. Donald J. Trump et al., provides a cautionary tale to aspiring damages expert witnesses. In this article, Michael Molder synthesis the factors that persuaded and dissuaded the judge more ...
Legal Update: Rosenthal v. Erber
Rosenthal v. Erber illustrates the pressure and perils of dueling experts. The expert is charged with assisting the court ascertain the facts, rather than furthering the client’s ambition. The case is a reminder to business valuation professionals that ethical considerations are paramount and that doing the c more ...
Accidental Brokers
And How the IRS Unravels Contract Law in its Newest Cryptocurrency Proposals This article details the issues with the proposal put forth by the IRS related to cryptocurrency transaction reporting and identifies the actionable bits of information that may be useful to practitioners. This article also covers pr more ...
The Role of Forensic Accountants in Measuring and Detecting Fraud
in Inventory Loss Claims Insurance claims for loss of inventory are generally examined by insurance carriers. The carrier will retain a forensic accountant who has the ability to quantify out of sight inventory losses. Out of sight inventory losses occur when the accountant is not able to physically count the more ...
OPPS Final Rule Issued by CMS
The Impact on Payment Rate Updates, Hospital Price Transparency, Rural Hospital Designation, Drug Pricing, and Intensive Outpatient Program On November 2, 2023, the Centers for Medicare & Medicaid Services (CMS) released its finalized Outpatient Prospective Payment System (OPPS) for calendar year (CY) 202 more ...
Ex-Ante Versus Ex-Post Damages Calculations
Damages Before? Or Damages After? For those that perform lost profits and other commercial damage calculations, you are most likely familiar with the ex-ante versus ex-post approaches and applications when it comes to applying discounts to present value calculated damages. But what about the application of th more ...
Getting R.E.A.L. in Later-Stage, Venture-Backed Companies
A Process to “Right” the Company Often later-stage, venture-backed companies (“late-stage start-ups”) seek advice as they find themselves languishing in the neverland between being heavy on intellectual property (IP) assets and light on commercial products or services. Typically, we are contacted by an invest more ...
How Many Referral Sources Do You Need?
As readers know, the holy grail of a firm’s success is the professional stream and practices that sustain the referral stream. In the author’s view “it does not have to be an endless stream, just a manageable one.” The author shares his views on how to make this happen. As you know, the holy grail of your suc more ...
A Primer on Establishing Trusts and its Taxation
Grantor Trust—Living Trusts to Irrevocable Trusts and their Taxation This article provides the general rules which are applicable for many and sometimes almost every situation, but with taxes and legal issues there are very few absolutes and almost everything has exceptions. That is why competent and experien more ...