Current Issues in FAS 141 and 142

The adoption of FAS 141 and 142 in June 2001 spawned a new set of financial statement requirements. In the three years since their adoption, practitioners have encountered various issues of implementation. This presentation explores many of these issues and discusses ways a valuation professional can address them including:

  • Commonly-used valuation methods for intangible assets for financial reporting
  • Differences between SFAS No. 141 and 142 valuation engagements
  • “Hot buttons” when performing valuations for various accounting firms
  • Valuation tips and practical real life examples
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