Thought Leadership

Brown Smith Wallace’s Financial Advisory Services (FAS) professionals have demonstrated thought leadership through participation on national committees and task forces, conducting research and writing articles for leading valuation and legal journals, and presenting seminars at national conferences. Below is a partial listing of past and current activities.

Committees and Task Forces

  • Business Valuation Committee of the AICPA
  • AICPA Fair Value Resource Panel
  • AICPA Task Force on In-Process Research & Development
  • Appraisal Issues Task Force (AITF)

Publications

Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devices & Pharmaceutical Industries
Brad Pursel, CPA/ABV,  CFA, ASA
AICPA Practice Aid (Forthcoming)

Control Premiums: Application and Analysis
Brad L. Pursel, CPA/ABV,  CFA, ASA
Control Premiums: Application & Analysis – A BVR Special Report. Portland, OR: Business Valuation Resources, LLC, 2010.

Control Premiums:  Application and Analysis
Brad L. Pursel, CPA/ABV,  CFA, ASA
Business Valuation Update, March 2010

Intellectual Property Valuation Under U.S. GAAP and the Impact on Intellectual Property Litigation
Brad L. Pursel, CPA/ABV, CFA, ASA | Michael R. Annis
AIPLA Quarterly Journal, Fall 2010

Lessons Outside of the Courtroom
Brad Pursel, CPA/ABV, CFA, ASABusiness Valuation Update, February 2011

Navigating the SEC Comment Letter Database
Brad Pursel, CPA/ABV, CFA, ASA
Business Valuation Update. July 2010

Valuing Earnouts in Uncertain Times: an Overview of FAS 141R Requirements
Brad Pursel, CPA/ABV, CFA, ASA | Todd Patrick,CFA
Business Valuation Update, November 2009

Valuing Earnouts in Uncertain Times
Brad Pursel, CPA/ABV, CFA, ASA
CPA Expert, Winter 2010

The Value of a Valuation
Donna Beck Smith, CPA/ABV/CFF, ASA, CVA, Cr. FA | Brad Pursel, CPA/ABV, CFA, ASA
Smart Business St. Louis, September 2009

Presentations

  • “Valuation: Overview of U.S. and International Best Practice Efforts”, Consultant’s Training Institute Webinar
  • “Accounting and Valuation of IPR&D and Other Intangible Assets: Challenges, Opportunities and Risks”, NACVA, IBA and Seattle University Congress on Fair Value
  • “Control Premiums: Applications and Analysis”, BVR Teleconference
  • “Valuing Early Stage Intellectual Property”, BVR’s 3rd Annual Summit for Financial Reporting
  • “Business Valuation”, National Business Institute Seminar