Purchase the Training Pack ($299.00)
to get the recording, transcript, and presentation materials for this webinar in a single download. Please allow up to 30 days after the webinar for the Training Pack to be available.
Given divergences in both practice and guidance, inventory valuation can seem challenging. In this webinar, Anthony Pumphrey will illustrate simple, straightforward modifications to the valuation of inventory that you can incorporate into your valuation process. Review what comprises the book value of inventory and valuation guidance from the FASB, the IRS, and the AICPA. Next, walk through an example valuation of raw materials, work-in-progress, and finished goods in accordance with this guidance. The example provided will reconcile the top-down (comparative sales) and bottom-up (cost of reproduction) methods. Finally, see an illustrated how-to account for product- and process-specific profit and expenses, reconcile to market participant data, and adjust supporting assets so as to not double count profit. Please note this is a rebroadcast of the August 20th, 2020 with live Q&A.
Program Agenda
What Is Inventory? Review of Definitions, Costs, and Other Attributes of Book Value
Review of Inventory Valuation Guidance (FASB, IRS, and AICPA)
Valuation Methodologies and Practice Considerations
Valuation Walk-Through and Reasonableness Testing
Other Considerations and Impacts on other Assets in an ASC 805 Analysis
Learning Objectives
Understand basic inventory accounting and what is included in the book value of inventory, prior to valuation
Implement relevant guidance into the valuation process in a logical, straightforward manner
Apply the comparative sales and cost of reproduction methods, and clearly identify the components of the inventory step-up
Reconcile the step-up components, supporting assets, and overall analysis with other assets in a business combination
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
If you are ordering a Training Pack after the four week window, the download link will be sent to you immediately via email. Please
check your spam folder and add customerservice@bvresources.com to your “safe list”
to ensure you receive your Training Pack.
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.
