
CE 2 | Business Valuation
To receive ASA reaccreditation credit for viewing this webinar recording,
please download the files from within your ASA profile, complete the CE form,
and submit it to ASA’s Reaccreditation Department for CE credit after reviewing
the webinar.
Webinar Description
Fair value measurements have become an integral part of
the financial reporting landscape over the past 25 years. But during this time,
the significant variance of practice surrounding control premium definitions and
measurements surfaced as a frequent challenge for companies, their auditors, and, increasingly, Securities
and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) regulators.
In response
to this problem, The Appraisal Foundation sponsored a Working Group to address the topic
of control premiums as applied in valuations performed for financial reporting purposes. The foundation recently
released the final Valuation for Financial Reporting (VFR) Advisory. This webinar will
discuss the new document, including the newly defined term, the market
participant acquisition premium (MPAP), and a general framework for
its use.
Learning Outcomes
Upon webinar completion, the participant will be able to:
- Define the new term, MPAP;
- Describe the general concepts behind suggested treatment of the control
premium in a financial reporting setting;
- Apply the new framework to support an MPAP; and
- Identify the presence of absence of premium drivers in a given valuation
setting.
Webinar Audience
Professionals involved with Fair Value
measurements in the U.S financial reporting
setting
Instructor
Information
Andrew S. Fargason
|
Stout Advisory
Mr. Fargason has extensive experience domestically and internationally in valuation and mergers
& acquisitions. His asset and business valuation experience encompasses
a broad range of industries. Mr. Fargason has valued equity,
debt, and derivative securities (including stock options, warrants, and various
embedded derivatives), as well as a variety of intangible assets, for numerous purposes
including purchase and sale advisement, financial and tax reporting, fairness and
solvency opinions, and other corporate, tax and
litigation related matters.
After your purchase please be
sure to review your transaction confirmation email and go to your "My Downloads"
tab within ASA Central.
Disclaimer: The
opinions expressed in this presentation are that of the presenter(s) and do not
necessarily reflect the views and opinions of the American Society of
Appraisers.
Questions? Contact ASA Education Team at Education@appraisers.org
System requirements for viewing downloads.