Standards of Value, Theory, and Applications
Featuring: Ron Seigneur of Seigneur Gustafson Knight LLP (Moderator), Jay Fishman of Financial Research Associates, Shannon Pratt of Shannon Pratt Valuations, and William Morrison of Morrison & Company
Telephone Dial-In Audio Conference
Tuesday, October 24, 2006
10:00am-11:40am PDT/11:00am-12:40pm MDT/12:00pm-1:40pm CDT/1:00pm-2:40pm EDT
Presented by Business Valuation Resources, LLC
Earn TWO INTERACTIVE CPE credits for participating in this conference
PRICE: $249.00 for a single dial-in connection. Use your conference room and the whole office can listen in. Two CPE credits are available for each additional listener sharing the same phone connection - only $49.00 per person.
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Every appraisal is based on certain premises and standards.
Don't miss this lively and highly informative discussion of what these premises and standards are and how they are applied. Ron Seigneur, moderator, and panelists Jay Fishman, Shannon Pratt, and William Morrison will analyze the effects of these standards and premises on business valuations and their individual components.
The esteemed panel will present the approaches and methodologies used so listeners can walk away with a clear understanding of how one standard – fair market value as used in estate and gift tax valuations – builds the basis for knowing other standards of value that may be used in cases of shareholder dissent, shareholder oppression, financial reporting, and divorce.
Listeners will benefit from the panelists comparing and contrasting the premises and standards of value as applied in a number of the 50 states and will have the chance to hear panelists' views on the most controversial issues that have shaped the current understanding of the standards of value.
Learning
Objectives:
- Understand a comprehensive range of Standards of Value topics from basic to complex
- Acquire an industry specific Standards of Value “education” comprised of the fundamental components of its multiple niche applications
- Increase your awareness of the interconnected nature of Standards of Value to other valuation topics and issues
Presentation format for the moderator and panelists is a 60-70 minute roundtable discussion including the following topics:
- Introduction: Standards of Value
- Every appraisal is unique
- Fair Value versus Fair Market Value
- How Standard of Value can effect the Ultimate Conclusion of Value
- Introduction to background, approaches, and methods of valuation
- Common Standards and Premises of Value
- What is Value?
- Premises of Value
- Common Standards of Value
- Common Premises Underlying the Standard of Value
- Other Issues
- Fair Market Value in Estate and Gift Tax
- Common definitions and history of Fair Market Value
- Elements of Fair Market Value
- Fair Value in Shareholder Dissent and Oppression
- Early References to Fair Value
- Fair Value as defined by various authorities and statutes
- Dissenter's rights
- Oppression remedy
- Standards of Value in 50 states
- Breaking down the components of value
- Discounts and Premiums
- Equitable Adjustments
- Standards of Value in Divorce
- Views of property in divorce
- Premises and Standards of Value in Divorce
- Standards of Value in Divorce among the 50 states
- Value in Exchange
- Value to the Holder
- Fair Value for Financial Reporting
- Fair Value for financial reporting: What is it?
- History of Fair Value in accounting literature
- Application of the Fair Value standard to business combinations
- Interpretation of the Fair Value compared to other standards of value
- Audience Q & A Session (30-40 minutes)
Featured
Panel:
CPE Credit Information:
Earn
2 Interactive CPE Credits (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. www.nasba.org NASBA Sponsor |
Please note: To receive CPE credit, you must fill out the post conference survey. The survey link is e-mailed to participants along with the dial-in number and registration code, normally sent two or more days prior to the conference. CPE credit only registrants will be sent the survey link via e-mail.
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not completely satisfied, you may submit a written request within 30 days of
the date of this program to receive a full refund. Please e-mail our accounting
manager at: pamp@bvresources.com
. There are no fees associated with refunds.