Business Valuation Resources, LLC

Advanced Workshop on Valuation Issues Under ASC 805 and Business Combinations

Date: Thursday, November 3, 2011
10:00am-2:00pm PT / 1:00pm-5:00pm ET
Format: A BVR Interactive Web Workshop

Earn 4.5 CPE credits
Add this workshop to your calendar

Register for this program:
Interactive Web Workshop $499
OD Pack
Workshop Recording* $499
  Workshop and Recording* $749
*Workshop Recording includes: a complete recording with all presentation and reading materials
Please note: CPE credit is not available through Workshop Recording
More information is available below

Featuring (click image for more information):

Mark L. Zyla
Acuitas, Inc.

Why You Should Attend:

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.


  • 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 Webinar Usage Policy

Purchase of admission to any of BVR's webinars 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 Webinar Usage Policy, and BVR reserves the right to withhold CPE credits from both registered and unregistered users in violation of this policy.

Get Unlimited Access to BVR's Webinar Calendar

Get unlimited access to BVR's webinars all year long with the Training Passport™. This easy training solution provides 12 months of unparalleled access to BVR's webinars, past and future: hear from the top minds in the profession, develop your professional abilities, and earn CPE credits with ease and convenience.

Training Passport™ subscribers receive:

  • Automatic registration to all qualified webinars and training events on BVR's training calendar (up to 25 per year). For each event BVR will send you dial-in instructions automatically. All you have to do is show up.
  • Monthly emails highlighting what's ahead on our training calendar so you can better plan your professional development.
  • Access to the Desktop Learning Center™, our multimedia library of all past BVR webinars and live events. This comprehensive database includes over 100 titles dating back to 2002 from some of the best minds in the profession.

For more information on the Training Passport™ or group discounts to single events for 5 or more people, contact BVR at

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: 4.5 Credit Hours (Specialized Knowledge & Applications)

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 submitted to the National Registry of CPE Sponsors through its website:
NASBA Sponsor

All BVR training events are eligible for continuing education credits from the Exit Planning Institute's Certified Exit Planning Advisor (CEPA) program. Credits are based on a 50-minute hour. Final acceptance is at the discretion of the Exit Planning Institute.

Workshop Recordings & Training Packs

BVR's Workshop Recordings &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.

Each Training 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 Training Packs from past webinars, click here.

BVR's Satisfaction Guarantee:
Business Valuation Resources offers 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, or mail to BVR, LLC, 1000 SW Broadway, Suite 1200, Portland, OR 97205.