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Fair Value Measurements in 2020

CEIV. MPF. IVS. In the world of Fair Value Measurement it can be hard to keep your acronyms straight let alone keep your pulse on the latest developments. Expert Mark Zyla leads the demystifying session to help the rest of us to stay current on the issues. Bring questions and start 2020 off right with a kick off session from the man who literally wrote the book on Fair Value Measurements.

Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update

Intangible assets represent an increasingly relevant component of an entity’s value. However, the value of intangible assets is typically not measured on corporate financial statements unless in a business combination under both generally accepted accounting principles (GAAP) in the United States and International Financial Reporting Standards (IFRS) internationally.

Application of the Cost Approach to Valuing Identifiable Intangible Assets

Join Robert Reilly and Nathan Novak for this engaging webinar on the common types of intangible assets, the most common reasons to value intangible assets, and the generally accepted intangible asset valuation approaches.With a focus on the cost approach methods to value intangible assets, particularly contributory intangible assets, this program will describe the specific procedures for quantifying each of the intangible asset cost component and for identifying and measuring each of the intangible asset obsolescence ...

Work File Checklist for Documenting the Fair Value of Inventory

A practice aid based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential.

Work File Checklist for Documenting the Fair Value of Contract Liabilities

A practice aid based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangible Valuations (CEIV) credential.

Work File Checklist for the Reconciliation of Intangible Asset Values

A practice aid based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential.

Work File Checklist for Discount Rates Applicable to Various Assets

A practice aid based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential.

Work File Checklist for the Tax Amortization Benefit

A practice aid based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential.

Work File Checklist for Contributory Asset Charges

Based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, this checklist helps document contributory asset charges, which are charges against revenues to reflect a fair return on or return of contributory assets used in the generation of the cash flows associated with the intangible asset being valued.

Work File Checklist for the Selection of Royalty Rates

Based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, this checklist helps document the selection of a royalty rate when valuing intellectual property assets or rights such as trademarks, trade names, or patents.

Work File Checklist for Attrition Rates for Customer Intangibles

Documentation requirements for fair value for financial reporting. This is based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

Work File Checklist for Life for the Projection Period of Customer Intangibles

Documentation requirements for fair value for financial reporting. This is based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

Work File Checklist for Operating Rights

Documentation requirements for determining the fair value of certain intangible assets deemed to be operating rights, such as government licenses and commercial franchises. This is based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

Work File Checklist for Identified Assets and Liabilities

Documentation requirements based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

Work File Checklist for Discounts and Premiums

Documentation requirements based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

Work File Checklist for Selecting Guideline Comps

Documentation requirements based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.

Work File Checklist for Documenting Valuation Multiples

The Mandatory Performance Framework (MPF) sets out requirements regarding how a valuation expert should adequately document his or her work and thought processes when engaged in a fair value for financial reporting assignment. It was specifically designed ...

Work File Checklist for Growth Rate and Terminal Value

The requirements under the new credential for fair value for financial reporting should be considered best practices to anyone doing this type of work. Holders of the Certified in Entity and Intangible Valuations (CEIV) credential will have a work file re ...

Work File Checklist for Fair Value Overview Under New Regulations

Anyone doing fair value for financial reporting should comply with the requirements under the new CEIV credential whether they hold the credential or not. CEIV holders will have a work file reviewed within the first year they receive the credential and th ...

Work File Checklist for Discount Rates Under New Fair Value Regulations

Under the new requirements for fair value for financial reporting, valuation experts will be expected to have a certain amount of documentation in their work files. For holders of the new CEIV credential, a work file will be reviewed within the first year ...

Certified in Entity and Intangible Valuations (CEIV): Advancing the Quality of Valuations

The field of business and intangible asset valuations has many of the elements of a profession. In recent years, comments by the SEC expressed concern about the structure of the business valuation profession and the lack of sufficient quality assurance procedures. As a result of these concerns, the Mandatory Performance Framework ("MPF") and Application of the Mandatory Performance Framework ("AMPF") documents were released in January 2017 to provide guidance including minimum performance standards and documentation ...

New fair value rules and performance standards highlight ASA event

New fair value regulations and the Mandatory Performance Framework (MPF) apply to everyone, not just holders of the new CEIV credential.

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