by Royer Advisors | Dec 11, 2024 | Accounting Standards, Business Plans, Financial Planning, Valuations
It is a good idea to know the reasons for a valuation to be able to take advantage of situations when it may be beneficial. Some reasons for obtaining a valuation are a necessity, such as for determining the value of the business interest in an estate. Other reasons...
by Royer Advisors | Dec 11, 2024 | Court Rulings, IRS Regulation, Tax Planning
Aries Communications Inc. v. Commissioner, 2013 Tax Ct. Memo LEXIS 111 (April 10, 2013) What qualifies as a reasonable success fee for the employee who is also the hands-on owner of the company and played a key role in the profitable sale of some of the...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation
Sharp v. Sharp, 2013 Neb. App. LEXIS 58 (April 9, 2013) One of the principal issues in this divorce case was the trial court’s valuation of two medical practices in which the husband had varying interests. On appeal, the husband objected that one valuation...
by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings
Christou v. Beatport, LLC, 2013 U.S. Dist. LEXIS 9034 (Jan. 23, 2013) In a suit (D.C. Colo.) involving dueling dance club owners and their businesses, the defendants filed a Daubert motion to exclude expert testimony regarding lost profits and lost enterprise value....
by Royer Advisors | Dec 11, 2024 | Accounting Standards
Valuation experts will never look at income statements and balance sheets the same way again under proposed changes designed to unite lease accounting around the world. Almost all companies will be affected by the changes introduced by the agreement between the...
