Last year, BVWire attended this event, and it was excellent—and this year’s program offers another must-attend conference for anyone involved in fair value. It’s the ASA/USC 12th Annual Fair Value Conference in Los Angeles on June 1. One exciting session will be a Fair Value Auditor panel where the new Mandatory Performance Framework is intended to be the key area of discussion. Tony Aaron, formerly with Ernst & Young and who is now on the faculty at USC Leventhal School of Accounting, will be the moderator.
Another interesting session will be one on valuation dilution with Amanda Miller (Ernst & Young). “This is a topic that’s often overlooked but it impacts many business valuations where future financing rounds or significant option grants are expected,” says Ray Rath (Globalview Advisors), one of the event’s organizers. He tells BVWire that this topic has a strong impact on early-stage company valuation for ASC 718 and ASC 946 (venture capital fund reporting).
Particularly timely is a session on contingent consideration—there will be a panel discussion that includes two members of The Appraisal Foundation task force that developed the exposure draft on the topic.
Check out the entire agenda, and we hope to see you there!
Please let us know
if you have any comments about this article or enhancements you would like to see.