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Articles

Preparing to Testify for the First Time

Article by Anthony Cardiel, CPA/ABV, CFE All Forensic Valuation Services (FVS) professionals must go through it: Your first time testifying. How do you prepare to testify for the first time? I had the privilege of interviewing Judge James Lombardino of the 308th Family District Court for some advice. Judge Lombardino has been practicing family law for over ...

Assets to Assets and Dust to Dust

A colleague had a great question: how do you decide which approaches and methods to apply to an appraisal? My first answer—it depends on case facts and circumstances and data availability—is true, but not particularly helpful. After I thought about it for a while, I came up with what I hope is a better ...

Following Professional Standards

Following Professional Standards I worked on a case recently for a divorce matter where the other expert had been appointed by the court. The other expert was a CPA and held the ABV designation from the AICPA. The husband’s attorney contacted me because he had no confidence in the report prepared by the court appointed ...

Synergy, Not Part of a Fair Market Value Appraisal

Sellers frequently think their business is worth a lot more than the result of a fair market value (FMV) appraisal. As a side note, when it comes to divorce cases, the business owner wants to make believe the business has no value. When the owner wants to sell the business, all of sudden, he/she claims ...