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January 30, 2020 | Earn CPE | NACVA | CTI

QuickRead | News for the Financial Consultant—Your primary source for current news and information highlights in areas of interest to the financial consultant. If this e-mail does not display properly, click here to view in your browser.

Estimating Nonprofit Corporation Asset Values (Part I of III)

This is a three-part article that focuses on valuing nonprofit corporation assets. Valuation analysts are commonly engaged to provide fair market value guidance related to nonprofit business transactions. Nonprofit businesses are often involved in arms-length transactions. Common transactions include royalty payments for the use of intellectual property, royalty revenue earned by licensing intellectual property, sales of assets, and purchases of assets. If the subject transaction is between a nonprofit and a related party, the transaction is required to be a fair market value transaction. This series provides an example of certain steps and procedures that can be used to value the assets of a nonprofit business.

Blockchain Trends for 2020 and Beyond

Merriam-Webster dictionary defines blockchain as a digital database containing information (such as records of financial transactions) that can be simultaneously used and shared within a large decentralized, publicly accessible network. In this article, the author predicts blockchain trends and its impacts of the accounting profession.

Last Chance to Save $200 | Register now for the 2020 Business Valuation and Financial Litigation Super Conference

Last Chance to Save $200! Register by January 31 for NACVA and the CTI’s 2020 Business Valuation and Financial Litigation Super Conference to save $200.

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Transfer Pricing Business Models: Aligning Business Models and Business Practices

A key factor in establishing a reasonable transfer price is establishing the business model used by sales and distribution organizations. In this article, the authors describe the three primary models and their relevance establishing and defending a transfer price.

How Not to Use Duff & Phelps Data

“In God we trust. All others must bring data.” This famous saying has been attributed to various people, but it implies that when data is presented, the conclusion can be trusted. However, the Ohio District Court’s decision in Rover Pipeline, LLC v. 10.55 Acres of Land, More or Less, in Ashland County, Ohio, et al., demonstrates that data is only trustworthy if it is understood and applied correctly. The case, in which the expert’s valuation report was discarded due in large part to the misuse of data, demonstrates the risk of misapplication of data in valuation reports and highlights how the misuse of data can prevent an accurate assessment of value.