Date: Thursday, July 27, 2017
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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Featuring  (click image for bio)

Raymond Rath
GlobalView Advisors

About This Program

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.


  • 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

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 pay a 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).

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)

Closed Captioning:

BVR now has closed captioning on all 2019 past programs. To try out this enhancement, subscribers can login to the Desktop Learning Center, select a program, and click play video. The captions will start to play automatically, and can be disabled from the player per your preference.

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.
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