Stay on the leading edge of fair value for financial reporting

BVWireIssue #191-3
August 15, 2018

fair value for financial reporting
fair value, fair value measurements, certified in entity and intangible valuations (CEIV)

If you stop and think about it, the area of fair value measurements has driven the development of business valuation theory in the recent past to a great extent. For instance, there’s more discussion on what used to be called the control premium (now known as the market participant acquisition premium) and its appropriate use in measuring fair value in financial reporting.

Mark Zyla (Acuitas Inc.), the author of Fair Value Measurement: Practical Guidance and Implementation, will be conducting a two-day fair value measurements workshop October 1-2 in New York City. The workshop is designed to include interactive discussions among participants, including financial statement preparers, auditors, valuation specialists, and, often, regulators. Some of the topics that will be discussed include:

  • In-depth review of the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangible Valuations™ Credential (CEIV);
  • The latest in best practices in valuation of intangible assets;
  • Fair value of contingent consideration;
  • How to test various assets for impairment;
  • Fair value in private companies; and
  • An update on the SEC and new PCAOB exposure drafts.

Also, the workshop meets a significant amount of the education requirement for the CEIV credential. BVWire has attended this excellent workshop in the past, and we hope to sit in on this year’s as well. For more details, click here.

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