Janicek Valuation & Forensic Services, PLLC

Valuation Perspectives: Valuation vs. Calculation – What is the difference?

Certified Public Accountants who provide business valuation services can offer a valuation engagement or a calculation engagement as defined by the statement on standards for valuation services no.1 (SSVS No.1) issued by the American Institute of Certified Public Accountants (AICPA). All members of the AICPA who provide business valuation services are required to follow this standard.

In Divorce Valuations, Should a Discount Be Taken for Capital Gains Taxes?

Since divorce valuation generally does not contemplate a sale on which the seller will be
subject to capital gains taxes, there should be no reduction for capital gains taxes.

Divorce: Business Valuations & Forensic Accounting

Business valuations during divorce proceedings are extremely complex. Whether or not you and your spouse share ownership, it is extremely critical to seek early legal and financial advice to protect your own financial future as well as the future of the business.

Valuation Perspectives – Fall 2008 Edition

In this edition of Valuation Perspectives, we delve into three of the most pressing and debated issues in modern valuation practice: the impact of subsequent events on valuation conclusions, the use of discounts for controlling interests, and the proper handling of built-in capital gains taxes. These topics, influenced by recent legal and regulatory developments, are essential considerations for valuation professionals, attorneys, and business owners alike.

Valuation Perspectives – Winter 2007 Edition

This edition of Valuation Perspectives highlights critical developments at the intersection of valuation, litigation, and regulatory oversight. Key topics include the PCAOB’s findings on Big 4 audit deficiencies related to intangible asset testing, the IRS extension for Section 409A compliance, and a variety of noteworthy court rulings on expert testimony, family limited partnerships, goodwill classification, and disclosure deadlines.

Valuation Perspectives – Fall 2007 Edition

We’re pleased to share the latest issue of Valuation Perspectives, where we explore significant developments shaping the field of business valuation. This edition focuses on the newly released AICPA Statement on Standards for Valuation Services No. 1, a major milestone for CPAs and valuation professionals. You’ll also find case summaries that highlight real-world applications of valuation principles in legal disputes, including marital dissolutions and business litigation.

Valuation Perspectives – Summer 2007 Edition

In this edition of Valuation Perspectives, we examine the critical role of credible valuation evidence in litigation. Two headline cases—Gordon Partners v. Blumenthal and AccuWeb v. Foley & Lardner—demonstrate how courts respond when parties fail to present well-supported damages analysis. Additional case studies explore key valuation issues in shareholder disputes, professional malpractice claims, and the legal fallout of backdated stock options.