Date: Thursday, February 20, 2020
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

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Featuring  (click image for bio)

Karolina Calhoun
Mercer Capital

About This Program

In a contentious divorce, shareholder dispute, damages matter, or other litigated corporate matter involving the valuation of a closely held business, the issues can be multifaceted and may require additional forensic investigative scrutiny. As such, it is important to consider the potential forensic implications of valuation adjustments as they may lead to other analyses. Join Karolina Calhoun for an examination of what adjustments you may need to consider and what to watch for in different types of engagements. With four examples such as adjustments to consider for underreported cash sales and kickbacks, you will come away armed with new tools for your next engagement.


  • Overview of the Profession
    • Business Valuation and Forensic Accounting
  • Adjustments in Business Valuation
    • Management Motivations for Adjustments
    • Where to Find Adjustments
    • Different Types of Earnings Adjustments
  • Importance and Relevance
  • Business Valuation for Marital Dissolution
    • Valuations in Family Law
  • Valuation Adjustments/Income Determination
    • Adjustments in Family Law Valuations
  • Business Litigation: Valuation for the Purpose of Buy-Out of Oppressed Shareholder (Shareholder Disputes)
    • Adjustments in Business Litigation
  • Examples
    • Under Reported Cash Sales
    • M&A Disputes
    • Trigger Events
    • Kickbacks

Learning Objectives

  • Evaluate financial statement adjustments and corresponding implications
  • Interpret the need for forensic services as a result of valuation adjustments such as tracing services, income determination, and other analyses
  • Describe multiple illustrations including a divorce business appraisal which leads to income determination, and a dissenting shareholder

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 (Accounting Technical)

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