Purchase the Training Pack ($99.00)
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.
Whether known through FASB 141(r), ASC topic 805, or simply purchase price allocation, the combination of businesses can create a confusing matrix of accounting and valuation considerations. These obstacles would be challenging enough to overcome without worrying about compliance with the standards set forth through statements issued to supposedly provide guidance.
In the "Advanced Workshop on Valuation Issues Under ASC 805 and Business Combinations" BVR welcomes expert appraiser Mark Zyla for a special, intensive and interactive four-hour workshop addressing these challenges. Through hands-on examples, case studies, and interactive webcasting, participants will learn the nuanced techniques to best overcome these obstacles from the convenience of their home or office as Zyla provides instructive from his Atlanta offices via a live video feed.
Program Agenda
Overview
Understanding FASB ASC 820, Fair Value Measurements and Disclosures
FASB and IASB convergence
Important concepts
Fair value hierarchy
Understanding FASB ASC 805, Business Combinations
Purpose
Changes to ASC 805 from original FAS 141
Intangible assets, goodwill, and the balance sheet
Approaches to Measuring Fair Value
A Business Combination Case Study
Valuation Process Considerations
Prospective financial information
WACC
DCF
Identifiable intangible assets
Valuation analysis
In Process R & D
Customer Relationships
Assembled Workforce
Tradename
Non-competition agreement
Technology
Goodwill
Required Return on Contributory Assets
Reconciliation of Required Return on Assets to WACC
The Auditor Review
Learning Objectives
Understand the changes taking place in ASC805/business combination guidance and how best to be in compliance
Learn how to perform the appropriate, necessary, and correct analysis for an appraisal under ASC805
Discover the nuances and potential pitfalls of valuations for business combination purposes and how best to prepare for them
Learn how to account for the often troubling and tricky assets a business may carry during a business combination assignment
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.