Valuation Services

News and information related to valuation-related topics.

Marty Varon Receives Award From Kennesaw State University

We are very proud to announce that our partner, Marty Varon, was awarded the “2016 Outstanding Part-Time Teaching Award” by Coles College of Business at Kennesaw State University. Each year students vote to determine who will be the recipient of this award. In selecting Marty, the students noted his laid back teaching style, care and concern for his students, and ability to explain the accounting material and concepts clearly.

When asked to what he attributed this award, in his modest manner, Marty commented: “I received numerous evaluations from students stating I explained accounting material and concepts clearly (in English). I attribute this to […]

By |September 7th, 2016|IAG Bulletins, Valuation Services|0 Comments

4 Key Issues To Consider in Valuations – #4– Reconciliation of Valuation Results

In the final part of this four part series, we explore the final key issue that must be considered when performing valuations on business entities.

Issues previously discussed were (1) basis of value, (2) selecting relevant financial components, and (3) avoiding common errors.  In this final part, we’ll discuss the fourth issue to consider – reconciliation of results.

In a typical valuation engagement, an appraiser will consider as many approaches as possible to value the subject entity.  The three commonly accepted approaches are the asset approach, market approach, and income approach.  In fact, the professional standards of most business appraisal organizations require […]

By |October 26th, 2015|Valuation Services|0 Comments

4 Key Issues To Consider in Valuations – #3 – Common Errors To Avoid

As a continuation of this four-part series, there are four key issues that must be considered when performing valuations on business entities.  Ignoring them (or confusing them) can make a valuation analysis less reliable, or in the worst case, just downright wrong.

Issues previously discussed were (1) basis of value and (2) selecting relevant financial components.  In this part, we’ll discuss the third issue to consider:  common errors to avoid.  For business valuations, an appraiser will typically consider the three commonly accepted approaches: Asset Approach, Market Approach, and Income Approach.

The Asset Approach focuses on the value of the assets held by […]

By |June 11th, 2015|Valuation Services|0 Comments

Save the date! – Dan Branch co-chairing the 2015 Financial Topics in Family Law Seminar on 1/27/15

“I am excited to be the co-chair for this year’s seminar. It has been great working with the legal chairs (Hannibal Heredia and Ashley Sawyer) and we’ve put together a great curriculum for both the accounting and legal professionals. Come learn or brush up on the basics or learn more advanced topics. Either way, it will be a great opportunity to learn and network.”

The 2015 Financial Topics in Family Law Seminar is scheduled for January 27, 2015. It will be held at the Atlanta Bar Association’s office in downtown Atlanta. The agenda is included below. […]

By |December 15th, 2014|Divorce Services, IAG Bulletins, Valuation Services|0 Comments

Dan Branch to Present at NACVA Conference

Dan Branch, a partner in the Valuation Services practice area of IAG Forensics & Valuation, is leading a presentation and panel discussion at the annual National Association of Certified Valuators and Analysts (” NACVA”) seminar on October 24, 2014 at The Georgian Club in Atlanta.

Dan’s presentation, “Goodwill – Personal? Enterprise? There’s a Difference? Maybe!”, will feature an informational session about the status of goodwill in Georgia case law as well as a panel discussion of theoretical treatments of goodwill with leading Atlanta attorneys.  It is sure to be a lively discussion.

“We have put together another great educational opportunity for Georgia’s valuation specialists,” […]

By |October 9th, 2014|IAG Bulletins, Valuation Services|0 Comments

Dan Branch Published in National Litigation Consultants’ Review

Dan Branch’s article, “Hypothetical Transaction? But She’s Not Selling!”, was recently published in the 2014 National Litigation Consultants’ Review (Volume 3), a nationally recognized peer review journal for litigation consultants.

The article, co-authored with Atlanta attorney John Sugg of Davis Matthews and Quigley, describes issues that valuation practioners may run into regarding the actual subjective intent of the parties with the hypothetical characteristics of the standard of value being applied.  Their article attempts to highlight some of the key issues regarding actual subjective intent and the fair market value standard of value and what the courts have said or are continuing […]

By |October 7th, 2014|IAG Bulletins, Uncategorized, Valuation Services|0 Comments

4 Key Issues To Consider in Valuations – Part 2: Selecting Relevant Financial Components

As previously posted, there are 4 key issues that must be considered when performing valuations on business entities.  Ignoring them (or confusing them) can make a valuation analysis less reliable, or, in the worst case, just downright wrong.

The first issue we discussed was the basis of value.  Here, we’ll discuss the second issue to consider – selecting relevant financial components.  If you’ve seen as many financial statements as we have, you’d understand why this issue is so important.

When assessing the financial health of a company, we first try to compare the current period financial statements to those from at least […]

By |June 13th, 2014|Valuation Services|0 Comments

4 Key Issues To Consider in Valuations – Part 1: Basis of Value

There are four key issues that must be considered when performing valuations on business entities.  Ignoring them (or confusing them) can make a valuation analysis less reliable, or, in the worst case, just downright wrong.

The first issue to consider is the basis of value.  The basis of value dictates the perspective with which a valuation specialist considers the entity being valued.  But what is the basis of value that is appropriate for the valuation analysis?

“Fair Market Value” generally applies in tax related analyses and family law matters.  Fair Market Value is typically based on IRS guidelines and case law (which […]

By |May 29th, 2014|Valuation Services|0 Comments

Dan Branch and Marty Varon publish article in The Cobb Family Law Quarterly

Dan Branch and Marty Varon recently published an article in the March edition of The Cobb Family Law Quarterly highlighting the three most common valuation approaches.  Included in the article are important questions to ask a financial expert.  Find out more here.

By |March 12th, 2014|IAG Bulletins, Valuation Services|0 Comments

Valuation Related Deficiencies On the Rise – Does Your Specialist Pass the Test?

Since the passage of the Sarbanes-Oxley Act of 2002 (typically called “SOX” in accounting realms), accounting firms that provide audit functions for public companies have been under the purview of the Public Company Accounting Oversight Board, or PCAOB.  The PCAOB inspects a selection of audits performed each year and reports their findings from each inspection, reporting the types and numbers of deficiencies found in each inspection made.

Business valuation issues, which require subjective assumptions and are typically assessed by specialized practitioners, have been playing an increasing role in audited financials over the past few decades.  And, not surprisingly, valuation issues have […]

By |January 27th, 2014|IAG Bulletins, Valuation Services|0 Comments