APPRAISAL & VALUATION ARTICLES MAIN PAGE

7/23/2005· Appraisal & Valuation

Problems in the QMDM and Comparison to Economic Components Model...

By: Jay Abrams, ASA, CPA, MBA

It seems to me that healthy dialogue among practitioners is a useful tool in facilitating our growth as a profession. It is in that spirit that I wish to respond to my colleague, Chris Mercer’s recent article,[Citation Omitted] wherein he asserts that my misunderstanding of his Quantitative Marketability Discount Model (QMDM) explains the disparity in my results and his in calculating the discount for lack of marketability (DLOM). Accordingly, in this article I will

8/4/2021· Appraisal & Valuation

The New Revenue Accounting Standard: Major Impacts On Business Valuation

By: Michael D. Pakter

The purpose of this article is to introduce the reader to the new Revenue Recognition Accounting Standard (the Standard) issued jointly by the U.S. Financial Accounting Standards Board (FASB) and the UK-based International Accounting Standards Board (IASB) and to consider the Standard’s impact on financial analyses prepared by practitioners performing business valuatio

5/3/2012· Appraisal & Valuation

What is an Aircraft Appraisal?

By: James Polk

To the Buyer: the appraisal is an impartial professional opinion as to the value of the particular aircraft they are planning to purchase. Further, the appraisal can assist in expediting the sale of the aircraft because the buyer and seller know the fair market value and relative condition of the aircraft through the independent appraisal.

10/18/2017· Appraisal & Valuation

Business Valuations: Different Values for Different Purposes?

By: Michael J. Garibaldi CPA, ABV, CFF, CGMA

There are many more purposes for which valuations are used. Each has its unique presumptions. It must be understood that there is no one value and that the same investment can have a different value to different people and for different reasons. Each valuator must analyze such differences, understand the presumptions inherent in the purpose for which the valuation is to be used, and select and implement a method to determine proper value for the purpose.

3/17/2010· Appraisal & Valuation

Introduction To Business Valuation Concepts For Attorneys

By: Thomas Kalajian, BS, CRTP, AVA, ABAR

This article is intended to provide a conceptual introduction of business valuation for attorneys who seek a confirmation of the fundamentals, disabuse from common misleading notions, or practical tips to assess the quality of valuation reports encountered in their practices. Business valuation is a broad and technically challenging discipline.

1/20/2010· Gems & Jewelry

Consumers Unknowingly Buy "Rubies" That Aren't Rubies At All!

By: Antoinette Matlins, PG

For thousands of years, rubies have been sought and treasured, prized as one of the most valuable of all things on Earth. A fine ruby has everything a precious gemstone should have — magnificent color, shimmering brilliance, extreme rarity, and excellent hardness and overall durability enabling them to be passed on from generation to generations.

5/8/2012· Appraisal & Valuation

Tree and Landscape Values are Still Divergent in Practice

By: John Harris

Trees and landscapes have been valued since humans were given gardens for food and enjoyment. Once people determined how to harvest seeds, how to plant gardens and landscapes, and how to relocate trees and plants, then decisions about what to use and what not to use began to set values for plants. It is this author's opinion that these practices logically date back to the beginning of history.

7/25/2012· Appraisal & Valuation

Regression Analysis in the Market Approach: Using the Gordon Model as a Guide to Selection of Independent Variables

By: Jay Abrams

Regression analysis is a statistical technique to measure the mathematical relationship between a dependent variable and one or more independent variables. In the context of the Market Approach in business valuation, the dependent variable is usually some variation of Fair Market Value (FMV), i.e., market capitalization in the Guideline Public Company method, selling price (IBA), or MVIC (Market Value of Invested Capital, Pratt's Stats).

12/7/2011· Appraisal & Valuation

Automobile Appraisals: Insurance & Diminished Value

By: James Polk

Collectibles, Classics, and Custom vehicles have increased in value, it is very important to understand the correct value. Insuring a vehicle is the most common reason creating a need for an accurate valuation followed by, financing, buying, selling etc.

4/22/2014· Appraisal & Valuation

Tree Risk Assessment: The More Things Change, The More They Stay The Same

By: Joe Samnik

The title is certainly an old play on words and, perhaps correctly, states the fact that no matter how radical a change the underlying components remain the same, as do the consequences. Such is true in many industries and ours is no different. Take the ANSI A300, (Part 9), and the companion publication, Best Management Practices (BMP) Series Tree Risk Assessment, regarding the assessment of tree risks.