Purchase the Training Pack ($99.00)
to get the recording, transcript, and presentation materials for this webinar in a single download. Please allow up to 30 days after the webinar for the Training Pack to be available.
As FAS 157 states, "Substantial value may arise from the ability to take advantage of synergies and other benefits that flow from control over another entity." In short: there's value in control. Yet knowing how to recognize and quantify that control has been an enduring source of debate for appraiser of all stripes.
On April 29, 2010 appraisal experts Brad Pursel, Mark Edwards, and Andrew Fargason, a member of the Appraisal Foundation's working group on this topic, provided a much-needed examination of these adjustments in "Control Premiums: Applications and Analysis", a 100-minute BVR teleconference. Through the course of their presentation, Pursel, Edwards, and Fargason covered the much-needed areas of the application, determination, and recognition of control premiums, as well as new analysis of the factors that are commonly believed to influence the magnitude of control premiums. If you're valuing a business, you shouldn't miss this presentation.
Program Agenda
Outline in putting together support of your control premiums
Guidance on control premiums and related issues:
FASB
Court rulings and case law
SEC speeches
PCAOB
Best practices as used by speakers, national firms, the big 4 and others
Measurement considerations
when determining and analyzing control premiums
Measurement in invested capital versus equity
Buyer type
Treatment of negative control premiums or large control premiums
Stock exchange, country of origin, and other data considerations
Time period from transaction
Alternatives to direct application of control premium data
Learning Objectives
Become more effective and efficient in determining control premiums and related adjustments
Clarify current thinking on documentation and other support of your control premiums
Learn the best practices used by top practitioners and experts
Review your treatment of supporting data and which considerations are imperative
BVR's Training Packs are an indispensable addition to any valuation reference library. Use them as training tools as many
times as you'd like, wherever you are: play them at your computer at work or home, in your car, or on your personal audio device.
Delivered as an electronic download approximately four weeks after the program has aired, each Training Pack includes:
Recordings and transcripts of the presentation
All presentation visual aids and handouts
All ancillary reading materials suggested by our presenters
If you are ordering a Training Pack after the four week window, the download link will be sent to you immediately via email. Please
check your spam folder and add customerservice@bvresources.com to your “safe list”
to ensure you receive your Training Pack.
Business Valuation Resources offers a 100% money-back guarantee on our training services. If you are not completely satisfied
with your experience, or have any feedback, please contact Business Valuation Resources at 1-503-479-8200 or
customerservice@bvresources.com.