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Are you confident in your understanding of revenue recognition? Do you value from the bottom-up or top-down? Is it for a business combination? Purchase price allocations pursuant to ASC 805 require fair value estimates for all acquired assets and liabilities. In certain industries, deferred revenue is a frequently occurring liability that requires valuation. In this webinar, Ray Rath will discuss the valuation theory and present the valuation of deferred revenue for ASC 805 reporting. Additionally, the valuation impact of deferred revenue on the valuation of customer related intangible assets will be discussed. Don’t defer your learning; attend this advanced and practical session before your next engagement.
Program Agenda
Revenue recognition overview
Deferred revenue overview
Valuation of deferred revenue for a business combination
Bottom-up valuation approach
Top-down valuation approach
Advanced topics
Deferred revenue and customer relationships
Learning Objectives
Understand accounting implications of deferred revenue following a business combination
Comprehend the valuation of deferred revenue using top-down and bottom-up methods
Assess use of market participant vs. subject entity profit expectations
Understand differences between profit of entity and profit of function associated with deferred revenue
Recognize discount rate considerations when deferred revenue
Recognize interaction of deferred revenue and customer-related asset valuations
Understand treatment of deferred revenue in calculation of working capital for determining contributory asset charges
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