Business Combinations and Fair Value for Financial Reporting

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Training Event Transcripts
June 10, 2021
Dr. G. William Kennedy, Ph.D., CPA/ABV

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fair value for financial reporting
goodwill, ASC 350, ASC 805, ASC 820, cost approach, discount rate, excess earnings method, fair value, goodwill impairment, impairment testing, income approach, intangible assets, the appraisal foundation (TAF), weighted average cost of capital (WACC), asset approach, cash flow, discounted cash flow (DCF), internal rate of return, liability, market approach, transaction price, discounted cash flow analysis, generally accepted accounting principles (GAAP), enterprise value (MVIC), american institute of certified public accountants (AICPA), invested capital, contributory asset charges, rate of return, weighted average return on assets (WARA), guideline public company method (GPCM), assets, replacement value

Summary

Are you confused by business combinations? Join William Kennedy for this engaging session covering GAAP fair value standards and their application in business combinations. Hear a discussion of the nuances of the GAAP fair value standard and history of how it was developed as part of the GAAP-IFRS convergence project. Also learn how the valuation approaches and methods used in fair value assessment differ from valuation approaches used in a fair market value appraisal.
Business Combinations and Fair Value for Financial Reporting
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