Date: Tuesday, December 2, 2014
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
Add this event to your calendar
Registration for this program is closed.
Purchase a Training Pack from this event*.
*Training Packs include: a complete recording and transcript with all presentation and reading materials delivered via an electronic download
Please note: CPE credit is not available through Training Packs
More information is available below

Featuring  (click image for more information)

Mauro Bini
Mark L. Zyla
Acuitas, Inc.

About This Program

In the May, 2011 Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs, the FASB and IASB set out to create a uniform set of standards for the increasingly global practice of fair value measurement. In doing so, changes were made to both U.S. GAAP and IFRS that affect the analysis and reporting of fair value measurements for practitioners worldwide. Years later, the repercussions are still being felt for U.S. and non-U.S. appraisers and appraisal assignments.

In "Comparing Fair Value Measurements Under GAAP and IFRS" BVR's Online Symposium on Fair Value Measurement concludes with a discussion between international expert Mauro Bini and U.S.-based expert and Symposium curator Mark Zyla on navigating the standards set forth in U.S. GAAP, IFRS, and the FASB amendment seeking to join the two together.


  • Introduction
    • Background of IASB
    • Background of FASB
    • History and Status of Convergence Project
  • Fair Value Measurements
    • History of Fair Value Measurements Under U.S. GAAP and IFRS
    • ASC 820, Fair Value Measurement
    • IFRS 13, Fair Value Measurement
    • ASU 2011-04 Fair Value Measurement ( Topic 820) : Amendment to Achieve Common Fair Value Measurements and Disclosure Requirements in U.S. GAAP and IFRS
  • Business Combinations
    • ASC 805 Business Combinations
    • IFRS 3 Business Combinations
  • Impairment Testing
    • ASC 350 Intangibles- Goodwill and Other
    • ASC 360 Property, Plant and Equipment
    • IFRS 36 Impairment of Assets
  • International Valuation Professional Organizations and National Standard Setters
    • Organismo Italiano di Valutazione (OIV)
    • ASA (Europe)
    • Royal Institution of Chartered Surveyors (RICS)
    • Others
  • International Valuation Standards
  • Resources for International Valuations
    • Guideline Companies
    • Transactions
    • Cost of Capital
  • Final thoughts on trends

Learning Objectives

  • Define which organization, associations, and regulatory bodies are setting the standards by which fair value measurements are performed
  • Associate these groups with requirements for appraisers and other professionals as they relate to jurisdiction, territory, and other considerations
  • Identify how to comply with multiple sets of standards based on complex assignments
  • Define when an appraiser must comply with multiple sets of standards

Single Connection Policy

Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy

Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must provide a $50 processing fee assessed at the completion of the online CE 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).

Get Unlimited Access to BVR's Webinar Calendar

Get unlimited access to BVR's webinars all year long with the Training Passport™. This easy training solution provides 12 months of unparalleled access to BVR's webinars, past and future: hear from the top minds in the profession, develop your professional abilities, and earn CPE credits with ease and convenience.

Training Passport™ subscribers receive:

  • Automatic registration to all qualified webinars and training events on BVR's training calendar (up to 25 per year). For each event BVR will send you dial-in instructions automatically. All you have to do is show up.
  • Monthly emails highlighting what's ahead on our training calendar so you can better plan your professional development.
  • Access to the Desktop Learning Center™, our multimedia library of all past BVR webinars and live events. This comprehensive database includes over 100 titles dating back to 2002 from some of the best minds in the profession.

For more information on the Training Passport™ or group discounts to single events for 5 or more people, contact BVR at sales@bvresources.com

CPE Credits for Unlimited Listeners

Have as many eyes and ears take advantage of your registered connection as possible: CE credit is available for an unlimited number of listeners to any registered line. To add listeners for CE credit, please complete the Additional Listener form included on your webinar dial-in instruction email. We'll send dial-in instructions one to two days before our program, and will provide information directly to those listeners you identify approximately one hour before our program.

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

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

All BVR training events are eligible for continuing education credits from the Exit Planning Institute's Certified Exit Planning Advisor (CEPA) program. Credits are based on a 50-minute hour. Final acceptance is at the discretion of the Exit Planning Institute.


Training Packs: Conference Recordings & Transcripts
Now delivered as an electronic download.

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

For a complete list of available Training Packs from past webinars, click here.

Subscriber Information

Subscribers to BVR's Training Passport Pro are automatically registered for this event. For more information contact BVR or login to your account.

Registration for this program is not available.
Purchase a Training Pack from this event*

BVR's Satisfaction Guarantee:
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.