Valuation Court - Key Takeaways from Recent Cases

Forensic and Valuation Services (FVS)

Natalya and Dave discuss several recent valuation cases that they presented at the 2023 AICPA FVS conference, including:

• Whether PPP funds should be included in a marital dissolution valuation
• A charitable stock donation where the appraisal was rejected because the investment banker doing it lacked proper credentials
• A divorce case where the court relied on a minority interest sale price rather than the husband's expert, and
• The Biltmore Estate case where the IRS lost arguing for an asset approach rather than an income approach

Dave and Natalya would like to hear from you about interesting cases, especially Canadian ones. Please share your thoughts at [e-mail] and put in the subject: podcast ep 79.

Guest: Natalya Abdrasilova, CPA/ABV, MAFF, CVA, Director of Valuation & Litigation Services, BDM, PC Host: David Consigli, CPA/ABV, CDFA, Partner and Lead, FAZ CPAs Business Valuation Practice

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RESOURCES FOR FURTHER EXPLORATION If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.

AICPA 2023 Forensic and Valuation Conference - content available for purchase:

• full conference
• session only

FVS estate and gift toolkit – case law listing Economic damages case law

This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get 16 credits of complimentary CPE and access to rich technical content including, BRGonline, Daubert Tracker, and Merger Shark.

LEARN MORE ABOUT Accredited in Business Valuation(ABV) – Visit the home page and/or check out the ABV Infographic

Certified in Fraud and Forensics (CFF) - Visit the home page and/or check out the CFF Infographic

This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at [e-mail]