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What to Know From the ASA Fair Value Conference

Regardless of whether you practice in the area of fair value for financial reporting, there were some valuable insights offered at the ASA Fair Value Conference in New York City this past April. Many of the concepts and methodologies apply in other valuation contexts, so valuation analysts should keep up on developments in this area.

Lingering high interest rates may trigger more goodwill impairments

Faced with elevated interest rates that show no signs of dropping, more companies will be forced to recognize goodwill impairments, according to a recent Wall Street Journal article.

What to know from the ASA Fair Value Conference

It was another great turnout for the ASA Fair Value Conference in New York City last week.

Comments due this week on fair value exposure draft

The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.

Comments due March 31 on fair value exposure draft

The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.

Exposure draft now available on fair value

The Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF) has issued an exposure draft of Valuation Brief #3: Professional Interactions Unique to Fair Value for Financial Reporting.

‘Very Useful’ MPF Will Be Reissued in Revamped Form

Even if you do not practice in the area of fair value for financial reporting, valuers should take notice of a document that will be going out for public comment from the AICPA. The document is a revised version of the Mandatory Performance Framework, which was issued in connection with the Certified in Entity and Intangible Valuations (CEIV) credential, which was discontinued last year.

Practice opportunity in new SEC rules for private funds

There is a “big opportunity” for valuation practitioners as well as accounting and attestation firms as a result of the new SEC rules designed to enhance the regulation of private fund advisers, remarked Justin Kuczmarski (NAV Valuation & Advisory LLC) during a session at the 2023 ASA International Conference recently in New Orleans.

Update on guidance regarding the company-specific risk premium

Expect to see an exposure draft of guidance on the company-specific risk premium during the first half of 2024, reported Christopher Armstrong (KPMG), at the winter edition of the ASA’s Fair Value Conference last week.

Tomorrow! ASA’s Virtual Fair Value Conference

Ray Rath (Baker Tilly US LLP) has put together an interesting program for a half-day conference tomorrow, December 7, the ASA 2023 Fair Value Virtual Conference—Winter, from 1:00 p.m. to 5:20 p.m. EDT.

Appraisal Review—Read Between the Lines, Too!

Reviewing a business valuation report is different than just reading through it and looking for errors. A good review considers not just the data presented, but also the underlying assumptions, language selection (looking for bias for or against the subject business), and overall structure of the document. We can be asked to review an appraisal report for almost as many different purposes as there are for writing one. You might be handed a report and ...

ASA Fair Value Conference—Winter on December 7

Ray Rath (Baker Tilly US LP) tells BVWire that the winter edition of the ASA Fair Value Conference will be held on December 7.

Takeaways From the Record-Breaking ASA New York Fair Value Conference

In-person capacity was sold out, and virtual attendance brought the total to about 300—a new attendance record—for the ASA Spring Fair Value Conference in New York City May 4. Topics included inflation impacts on valuation, audit targets, the new AICPA business combinations guide, ESG, PE valuations, and more.

Fair value credential to be sunset, conference speakers say

The news that the Certified in Entity and Intangible Valuations (CEIV) credential was being discontinued stunned some attendees at the ASA Fair Value Spring Conference in New York City on May 4.

More news from the ASA Fair Value Conference

In addition to the news that the CEIV credential was being discontinued (see previous item in this issue), here are some other takeaways from the ASA Fair Value Spring Conference in New York City on May 4.

Tomorrow: ASA New York Fair Value Conference

BVWire is looking forward to attending the ASA Spring Fair Value Conference in New York City tomorrow, May 4.

Determining the FMV of Privately Held Promissory Notes

Privately held promissory notes need to be valued for gift/estate, tax, and related-party transactions. These appraisals must objectively consider the same risk and reward relationship that we use when valuing an operating company. However, the data sources that have historically been used are problematic. For example, corporate bonds from publicly traded companies are not typically comparable because publicly traded companies are large, diversified, and represent lower risk. This webinar will present a better source of ...

Two AICPA fair value guides being revised

At last week’s ASA Fair Value Virtual Conference, several sessions focused on some revised versions of guidance from the AICPA.

ASA virtual Fair Value conference tomorrow, December 15

Ray Rath (Baker Tilly US LP) has put together a fine agenda for the winter edition of the ASA Fair Value Virtual Conference tomorrow, December 15.

AICPA session reiterates request for comments on business combinations guide

A session at this week’s AICPA FVS conference discussed the recently released Draft Accounting and Valuation Guide, Business Combinations, which provides guidance and illustrations regarding the accounting and valuation considerations for business combination transactions.

Agenda available for ASA winter Fair Value conference

Ray Rath (Globalview Advisors) has put together a fine agenda for the winter edition of the ASA Fair Value Virtual Conference on December 15.

Recap of the ASA New York Fair Value Conference

Important takeaways from the recent conference on these topics: global cost of capital, ASC 718 valuations, ESG impacts on value, discount rate for intangibles, hard-to-value securities, SPAC warrants, and more.

Comments wanted on AICPA draft of business combinations guide

The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.

AICPA releases draft of business combinations guide

The AICPA seeks comments on its newly released Draft Accounting and Valuation Guide, Business Combinations.

Fair Value Measurement Auditing: The How To’s of MPF (A BVR Workshop)

Learn how the new Mandatory Performance Framework (“MPF”) for valuation professionals will help the auditing of fair value measurements, including the extensive documentation and analysis required by the MPF.

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