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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.

Do fair value audit woes impact M&A?

A new study suggests that firms avoid obtaining intangibles via acquisition because they don’t want to face scrutiny from the PCAOB over impairment matters.

Court Rulings Have Big Impact on Fair Value

To sue or not to sue, that is the question! Learn more about a pair of court cases that have made a big impact on fair value as it relates to shareholder dissent suits.

Live from Hoboken! ASA’s New York Fair Value Conference June 16

An on-site attendance option is available for this year’s New York Fair Value Conference presented by the American Society of Appraisers.

Appraisal Review for Financial Reporting

Appraisal reviews are increasing in importance and frequency. Available guidance on the appraisal review process is modest. Join Ray Rath to cover topics important to the process of performing an appraisal review as well as responding to inquiries from a reviewer of a valuation prepared for financial reporting. Ray Rath will focus on the review process and not a listing of common errors or overview of technical knowledge required to prepare or review an appraisal.

Deloitte replaces pub on impairments and disposals

Deloitte has published A Roadmap to Impairments and Disposals of Long-Lived Assets and Discontinued Operations, which includes its insights into the guidance in ASC 360-101 and ASC 205-20 on impairments and disposals of long-lived assets and presentation of discontinued operations.

Impairments triggered by climate change

For the first time in a securities filing, Exxon Mobil Corp said that some of its oil and gas properties may face impairment due to climate change, according to a report in Reuters.

ASA fair value virtual conference today, December 1

The American Society of Appraisers will hold its 2021 ASA Fair Value Virtual Conference on December 1 from 1:00 p.m. to 5:10 p.m. ET.

ASA fair value virtual conference December 1

The American Society of Appraisers will hold its 2021 ASA Fair Value Virtual Conference on December 1 from 1:00 p.m. to 5:10 p.m. ET.

FASB updates Topic 805 on business combinations regarding deferred revenues

The Financial Accounting Standards Board (FASB) announced an update to its business combinations standard (Topic 805) aimed at clarifying how to apply requirements under its revenue recognition rule.

PCAOB 2020 inspection reports released

The Public Company Accounting Oversight Board (PCAOB) has issued its 2020 annual inspection reports for the largest U.S. audit firms, including each of the Big Four, BDO, and Grant Thornton.

Option Price Modeling in Early Stage Valuation: Practical Insights

The category of early-stage companies includes startup companies, which have an initial concept, design, or business plan but, not an actual product, as well as multibillion-dollar companies with significant revenue and operations that have yet to reach profitability. The valuation of an early-stage enterprise (ESE) is based on a mix of quantitative analysis, people insight, and intuition for the company’s growth prospects. In spite of their diversity, ESEs have unique characteristics as a group that ...

SEC Comment Letters Reveal COVID-19 Impacts—and Much More

How to benefit from the great deal of useful information about fair value measurement issues in comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

Free webinar reveals what’s new in goodwill

The amount of goodwill on corporate balance sheets is at the highest level since 2017—and it’s growing.

Special Purpose Acquisition Companies: Practical Insights for Valuation Professionals

SPACs have become a common vehicle for management to take companies public. The valuation of SPAC shares and warrants often requires the use of more complex statistical techniques such as option pricing models and Monte Carlo simulation and a detailed review of contractual terms in the SPAC prospectus and securities agreements. Join Antonella Puca, who will focus on practical considerations and case studies. This webinar is meant to help you address the special challenges of ...

Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations

Join Ray Rath for key insights on the determination of the economic and useful (amortization) lives for intangible assets. The course provides an overview of key accounting guidance pertaining to the valuation of intangible assets. A detailed focus on the estimation of an economic life for intangible assets is included. The event will also include insights on industry-specific factors impacting the valuation and economic lives of different types of intangible assets. A discussion of purchase ...

Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Third Edition

August 2021 PDF, Softcover

BVR (editor)

Business Valuation Resources, LLC

Benchmark data is used to help support the allocation of intangible assets and the estimation of remaining useful lives for a purchase price allocation (PPA). Now in its third edition, Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations delivers a compilation of reported, vetted and carefully analyzed data, particularly focused on useful lives of intangible assets as reflected in almost 16,000 purchase price allocations Learn more >>

SEC comment letters uncover COVID-19 disclosures per PwC analysis

Valuable information can be gleaned about fair value measurement issues from comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.

A lot going on in fair value, per speakers at ASA conference

Some important developments in the area of fair value for financial reporting were covered at the 2021 ASA Fair Value Virtual Conference, held June 10.

Financial reporting watchdogs ‘too lenient,’ say investors

The investor community is pressing the SEC to overhaul its financial reporting infrastructure as well as the PCAOB and FASB (overseen by the SEC), saying the watchdogs “are too lenient towards businesses and the accounting and auditing industry, especially the Big Four firms, that serves the businesses at the expense of investors who provide the capital,” according to an article in Accounting and Compliance Alert.

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