This presentation will cover issues related to control premiums and will draw upon the current thinking of the efforts of the AICPA task force focused on impairment testing; the Appraisal Foundation control premiums task force; and comment letters from the SEC on the subject. Among other things, the presentation will discuss whether control premiums are significantly over applied in both magnitude and scope and discuss models based on cash flow adjustments techniques and considerations. Finally considerations for audit review will be presented.

These sessions are available ONLINE ONLY.  This PDF and MP3 downloads will be available for 3 days after the purchase date.  Please download immediately.