Featuring
Summary
This session will focus on the unsystematic risk component within the traditional buildup model (BUM) when developing discount rates for appraisal and damages engagements. Attention will be given to a historical review of analytical frameworks and perspectives over the last 40 years beginning with the Shilt table and evolving to current frameworks for expressing professional judgment in this key area of discount rate development. This session will follow much of the thinking contained in Mr. Seigneur’s article, “The Continuing Evolution of the BUM,” published in the September Business Valuation Update newsletter.
Multi-User CPE Policy
Admission to this program includes one CPE certificate for one individual.
Any additional listeners requesting CPE must be registered prior to the event, log in on their own connection, and pay a processing fee assessed at the completion of the online CPE survey for this course.
CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging
into BVR's website (for subscribers to BVR's Training Series).
CPE Information
- Prerequisites: Knowledge of Business Valuation
- Program Level: Advanced
- Preparation Required: None
- Delivery Method: Group Internet-Based
- Recommended CPE: 1.0 Credit Hours (Accounting – Technical)
Business Valuation Resources is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of
continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on
the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National
Registry of CPE Sponsors through its website: www.nasbaregistry.org.
NASBA Sponsor
Every webinar includes periodic online polling questions to assess continuous participation. Attendees must respond to all polling
questions during the webinar to be awarded NASBA-qualified CPE. Attendees that respond to all polling questions and complete a survey
will be verified and emailed a CPE certificate within 5-7 business days.
