Valuation & Litigation Briefing / Litigation & Valuation Report

Showing 305–313 of 313 results

  • A financial expert’s role in alter-ego cases

    May / June 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1147

    Abstract: Operating as a corporation encourages investment by insulating shareholders’ personal assets against liability for corporate debts. But protection isn’t absolute. A plaintiff unable to collect a judgment from a corporation may ask a court to invoke its powers to “pierce the corporate veil” and hold owners responsible. This article explains how valuation experts can provide insight into whether particular corporate practices, such as shared services or related-party transactions, are appropriate or indicate an improper “alter-ego” relationship.

    Read More

  • Taking a WACC at the cost of capital

    March / April 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 454

    Abstract: The “cost of capital” can be an important component of an income-based valuation. And like many valuation terms, its precise meaning depends on the context. This brief article explains how appraisers use the weighted average cost of capital to derive a discount rate. It also discusses how appraisers determine a company’s appropriate capital structure — or relative percentages of debt and equity.

    Read More

  • Precise estimate needed for human capital value

    March / April 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 764

    Abstract: Most business owners can attest to the substantial time and expense involved in attracting and retaining quality talent. Yet from a valuation perspective, owners and their attorneys often need a more precise estimate of the value of a company’s human capital. This article discusses the variety of methods and approaches appraisers may use to come up with a well-founded, reliable workforce value. (Updated 5/21/12)

    Read More

  • Rules of engagement – How CPA ethics rules affect your experts

    March / April 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Rule 101 of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct requires CPAs to be “independent in the performance of professional services.” AICPA Interpretation 101-3, Performance of Nonattest Services, describes several nonattest services that, if performed for an attest client, impair a CPA’s independence. A recent controversial revision to Interpretation 101-3 added expert witness services to the list of activities that impair a CPA’s independence. This article notes the importance of expert witness independence and the impact on litigation.

    Read More

  • I’ve got a secret! Calculating damages in trade secret cases

    March / April 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1117

    Abstract: Although trade secrets are classified as “intellectual property,” they’re conceptually and legally different from other types of intangible assets. Not for public consumption, they include a broad range of assets such as customer lists, formulas, designs, manufacturing processes and marketing plans. This article explains how experts calculate damages in trade secret cases and looks at some of the unique challenges inherent in evaluating this type of intellectual property.

    Read More

  • The digital detective: Using statistics to uncover fraud

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 335

    Abstract: This article explains how Benford’s Law can help uncover financial fraud by examining patterns in tabulated data. It’s almost impossible for someone to manipulate digits so that they appear to conform to Benford’s Law, so analysts use the technique to find suspicious numbers that merit further investigation.  (Updated 5/7/12)

    Read More

  • Growing pains – Patent case expands definition of “reasonable royalty”

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 941

    Abstract: In the recent case Monsanto Co. v. McFarling, a Court of Appeals for the Federal Circuit decision has significant implications for patent infringement damage calculations. This article describes the case’s background and explains the court’s reasoning in the case, which provides plaintiffs with additional ammunition for building a reasonable royalty claim. The decision also requires plaintiffs on both sides of patent infringement cases to look beyond “established” royalty rates at other economic factors that affect the amount to which the parties would agree in a hypothetical negotiation. Citation: Monsanto Co. v. McFarling, 488 F.3d 973 (Fed. Cir. 2007).

    Read More

  • Are you up-to-date on the AICPA’s new valuation standards?

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 807

    Abstract: Last summer, the American Institute of Certified Public Accountants (AICPA) finalized Statement on Standards for Valuation Services (SSVS) No. 1, which applies to CPAs who perform business valuations in engagements accepted on or after Jan. 1, 2008. This article explains the types of engagements SSVS No. 1 covers and the extent of information a valuation analysis performed by a CPA should contain. The article notes that it’s useful for attorneys and others to become familiar with these and other professional organizations’ valuation standards to ensure their experts’ methods and conclusions meet all relevant requirements.

    Read More

  • Hope for the best, prepare for the worst – Avoiding valuation disputes in buy-sell agreements

    January / February 2008
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1210

    Abstract: If a buy-sell agreement fails to clearly spell out a valuation method to be used in the event of death, disability or divorce, the door is open for disputes. This article explains the steps to take in setting up a buy-sell agreement’s valuation provision, including selecting the appraiser and defining key terms.  (Updated 5/7/12)

    Read More