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In This Issue
Article Archive
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The High Cost of Occupational FraudAccording to the Association of Certified Fraud Examiners' most recent Report to the Nation on Occupational Fraud and Abuse, a typical company loses approximately 5 percent of its annual revenues to fraud. The median loss caused by occupational fraud is $160,000, but nearly one-quarter of frauds involve losses of at least $1 million. read moreWhat Is the Owner's Job Really Worth?In a closely held business, factors other than market rate often influence owner compensation. For tax reasons, for example, an owner may be paid a lower or higher salary than he or she would earn as an employee elsewhere. But for a business valuation, "reasonable compensation" is all that counts. read moreTransaction Databases Add Clarity to Market ApproachThe market approach to valuation is based on the concept that fair market value can be established by comparing a company to similar businesses that have sold recently. But how do valuation analysts know what businesses have sold for? read morePersonal Goodwill - MUM's the Word on a New ApproachIt seems logical to many CPAs, valuation analysts, attorneys and others that personal goodwill and enterprise goodwill deserve different treatment in cases of divorce. Their thinking is that enterprise goodwill stays with the business and is therefore part of the marital assets, which would be divided, but that personal goodwill stays with the spouse who "creates" it, and is therefore not part of the marital assets to be divided. read more
The articles in this newsletter are general in nature and are not a substitute for accounting, legal, or other professional services. We assume no liability for the reader's reliance on this information. Before implementing any of the ideas contained in this publication, consult a professional advisor to determine whether they apply to your unique circumstances.
© 2010
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BUSINESS VALUATION TRENDS AND STRATEGIES
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Summer 2010
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