CPE events

BVWireIssue #214-3
July 22, 2020

  • BVLaw Case Update. July 22, 10:00 a.m.-11:15 a.m. PT/1:00 p.m.-2:15 p.m. ET. Featuring: Sylvia Golden, Esq. (Business Valuation Resources) and R. James Alerding (Alerding Consulting LLC).

A discussion of some of the most consequential recent valuation decisions, including two key state court rulings on the use of discounts in valuing minority interests in buyback situations, a state court decision on the admissibility of calculations of value in divorce proceedings, an expansive statutory appraisal ruling involving a public company from a North Carolina court, and rulings from the U.S. Tax Court as well as the IRS’ Office of Chief Counsel on the appropriateness of considering possible scenarios and subsequent events in a valuation.

The disruption to global economic activity and financial markets suggest that a business-as-usual approach may no longer apply to fair value measurements. Consequently, reporting entities can expect fair value measurements to receive greater scrutiny from their auditors and a heighted level of audit documentation.

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