August 14, 2018
  • 2018 ACFE Report to the Nations Fraud and Its Effect on Value | Page 1
    Our lead article in this issue focuses on fraud and its effect on value. The Association of Fraud Examiners estimates that companies lose an average of 5 percent of annual revenues to occupational fraud. When it comes time to sell, a valuation based on the company’s revenues will be diminished. 
  • Technical Topics: Valuation Considerations for Craft Breweries | Page 2
    On page 2, we discuss valuation considerations for craft breweries—a booming industry all over the country. In addition to cash flow, craft brewery valuations focus on production capacity, personnel, distribution systems, product offerings, and tax issues. 
  • DLOM Always on IRS Radar | Page 4
    And on page 4, we cover a new reference for the discount for lack of marketability (DLOM), designed to help valuation professionals calculate and support the DLOMs in their reports. 



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