Business Valuation Resources, LLC

Control Premiums: Applications and Analysis

Date: Thursday, April 29, 2010
10:00am-11:40am PT / 1:00pm-2:40pm ET

Earn 2 CPE credits
Add this event to your calendar

Teleconference $99.00
On Demand Pack* $99.00
Teleconference and On Demand Conference Pack* $149.00

*Please note: CPE credit is not available through On Demand Packs

Featuring (click image for more information):

Pursel Edwards
Brad Pursel
Brown Smith Wallace LLC
Mark Edwards
Grant Thornton, LLP
Andrew Fargason
American Appraisal

Why You Should Attend

Hear Brad Pursel
describe the program:

(Click to Play - Runtime 3'26")

As FAS 157 states, “Substantial value may arise from the ability to take advantage of synergies and other benefits that flow from control over another entity.”  In short: there’s value in control.  Yet knowing how to recognize and quantify that control has been an enduring source of debate for appraiser of all stripes.

On April 29 appraisal experts Brad Pursel, Mark Edwards, and Andrew Fargason, a member of the Appraisal Foundation's working group on this topic, will provide a much-needed examination of these adjustments in “Control Premiums: Applications and Analysis”, a 100-minute BVR teleconference.  Through the course of their presentation, Pursel, Edwards, and Fargason will cover the much-needed areas of the application, determination, and recognition of control premiums, as well as new analysis of the factors that are commonly believed to influence the magnitude of control premiums.  If you’re valuing a business, you shouldn’t miss this presentation.

Topics to be covered include:

  • Outline in putting together support of your control premiums
  • Guidance on control premiums and related issues:
    • FASB
    • Court rulings and case law
    • SEC speeches
    • PCAOB
  • Best practices as used by speakers, national firms, the big 4 and others
  • Measurement considerations when determining and analyzing control premiums
    • Measurement in invested capital versus equity
    • Buyer type
    • Treatment of negative control premiums or large control premiums
    • Stock exchange, country of origin, and other data considerations
    • Time period from transaction
  • Alternatives to direct application of control premium data

Learning Objectives

  • Become more effective and efficient in determining control premiums and related adjustments
  • Clarify current thinking on documentation and other support of your control premiums
  • Learn the best practices used by top practitioners and experts
  • Review your treatment of supporting data and which considerations are imperative

BVR's Teleconference Usage Policy

Purchase of admission to any of BVR's teleconferences grants ONE phone connection and ONE computer connection per physical location per registration. Additional unregistered phone or computer connections are a violation of BVR's Teleconference Usage Policy, and BVR reserves the right to withhold CPE credits from both registered and unregistered users in violation of this policy.

Group Discounts Available

For group discounts on Teleconferences contact Linda Mendenhall at or (503) 291-7963 ext. 125.

CPE Credits for Unlimited Listeners

Have as many eyes and ears take advantage of your registered connections as possible:CPE credit is available for an unlimited number of listeners to any registered line.

To add listeners for CPE credit, contact customer service ( or (503) 291-7963) with main registrant's name, the names of the persons to receive credit, and their email addresses. We welcome as many eyes and ears to take advantage of those connections as possible.

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Consulting Services)

Business Valuation Resources, LLC 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417.
NASBA Sponsor

On Demand Packs: Conference Recordings & Transcripts

BVR's On Demand 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.

Each On Demand Packs includes:

  • Recordings and transcripts of the presentation
  • All presentation visual aides and handouts
  • All ancillary reading materials suggested by our presenters

For a complete list of available On Demand Packs from past teleconferences, click here.


BVR's Satisfaction Guarantee:
Business Valuation Resources offers a complaint resolution and refund policy with a 100% money-back guarantee. If you are not completely satisfied with your conference experience, or have any concerns or complaints, you may contact Business Valuation Resources at (503) 291-7963 ext. 102 for a satisfactory resolution of your concern or you may submit a written request for a full refund of this program to Jasmine Pearsall at: or mail to BVR, LLC, 1000 SW Broadway, Suite 1200, Portland, OR 97205.