by Royer Advisors | Dec 11, 2024 | Accounting Standards, Business Plans, Valuations
The ultimate indicator of how well a small business is performing is how much the company is worth. Any benchmarking system should include fair market value as one of its primary metrics. With public companies, it’s easy to monitor this metric by tracking share...
by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Valuations
Hill v. Hill, 2014 Tex. App. LEXIS 292 (Jan. 9, 2014) What happens to the commercial goodwill of a big accounting firm when a principal gets divorced? In a recent Texas appeals case, the wife accused the trial court of failing to account for commercial goodwill in...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Hardenbrook v. United Parcel Service, Inc., 2014 U.S. Dist. LEXIS 15830 (Feb. 7, 2014) In an involved retaliation suit against UPS, which the employee won, one of the flash points was the calculation of lost future benefits, specifically the question of what the...
by Royer Advisors | Dec 11, 2024 | Accounting Standards, Valuations
Most small business owners and attorneys know the basics of the business valuation process. They probably know that there are three approaches to value: the cost, market and income approaches. One thing attorneys and small business owners also understand is that the...
by Royer Advisors | Dec 11, 2024 | Valuations
Hanusin v. Hanusin, 2013 Ill. App. Unpub. LEXIS 2618 (Nov. 20, 2013) What’s more relevant and reliable in terms of valuing an interest in a closely held corporation: a 2004 stock purchase agreement or a 2012 settlement four owners of the company made with a fifth...
by Royer Advisors | Dec 11, 2024 | Valuations
When a business is going through litigation, the job of a valuation expert is to provide an independent opinion as to the value of the business interest involved. The other party will also offer their idea of the business’ value, and often the two numbers are very far...
