Building Value

Building Value is a quarterly newsletter that focuses on business valuation issues facing business owners and the professionals who advise them.

For more information on the information you read within, please contact:

Mark B. Bober, CPA/ABV, CFF, CFE


2017 Issues

Building Value, Volume XIV - Issue II

  • Standards of Value and Personal Goodwill and Double Dipping in Divorce Cases
    Personal goodwill is like clover. Once it gets started, it just seems to grow and spread. New cases come out almost monthly, and new issues arise while old ones seem to keep burning. Let’s take a look at some of the issues, new and old, that are simmering in the personal goodwill cauldron.

  • Ethical Lapses in Business Valuations: Be Aware of These Key Areas
    Numerous articles have been written addressing ethics matters concerning either business valuation or litigation support. Writing continues about this issue because there are still ethical lapses in various areas of decision making and valuation. A tremendous amount of time is spent reading journals and articles and attending various courses to keep current on valuation and litigation matters. We are all human, and that means that our work can include errors. The goal is to minimize errors by improving our judgment, especially regarding the developmental and reporting stages of an engagement (i.e., to comply with the standards).


2016 Issues

Building Value, Spring 2016, Volume XVI – Issue I

  • Providing Testimony: What to Watch For and Watch OUT For
    Many engagements require us to testify in support of our conclusion of value, calculated value, or computation of damages. Testimony is often one of the most important parts of our function in a case and an excellent presentation by an expert is often helpful to the trier of fact in reaching a decision in the case. Here are some tips for before and dur¬ing the trial that may help you prepare and be the effective witness you want to be, and the counsel on your side wants you to be.

  • The 10 Most Common Business Valuation Mistakes
    While everyone wants to believes that the business valuation being performed is perfect, there are times when the information is not always the most accurate. This article is an observation of ten of the most common mistakes made during the business valuation process.


Previous Editions:

Building Value, Winter 2015, Volume XIII – Issue II
Building Value, Spring 2015, Volume XIII – Issue I
Building Value, Fall 2014, Volume XII – Issue III
Building Value, Spring 2014, Volume XII – Issue I

Building Value, Winter 2012, Volume X - Issue IV 
Building Value, Fall 2012, Volume X - Issue III
Building Value, Summer 2012, Volume X - Issue II
Building Value, Spring 2012, Volume X - Issue I